Arjuna (Fictional Character): Krishna, which new rule has been implemented by CBIC on GST Portal from 1st September 2021?
Krishna (Fictional Character): Arjuna, Rule 59(6) of CGST Rules, 2017 providing for restriction in the filing of GSTR-1 has been inserted by the CBIC vide Notification No. 1/2021 dated 1st January 2021 which will be implemented on GST Portal from 1st September 2021.
Source Taxguru