Portal changes: Non-filers of 2 monthly GST returns to be barred from filing GSTR-1

Businesses not filing GST return forms (GSTR 1 and GSTR 3B) in a month will not be allowed to file immediate next returns. The GST administration has made changes in the portal to implement this.  The move is aimed at curbing issuance of fake invoices and tax evasion.  GSTR 1 has invoice-wise details of outward supplies along with total tax liability and it allows the receiver of supply…