Non-filers of 2 monthly GST returns to be barred from filing GSTR-1 from September 1

Businesses that have not furnished the return in form GSTR-3B for the preceding two months will not be allowed to furnish the details of outward supplies of goods or services in Form GSTR-1 from September 1, the Goods and Services Tax Network (GSTN) said today. Businesses usually file GSTR-1 of a particular month by the 11th day of the subsequent month, GSTR-3B, a form that's used by businesses to…