Businesses that have not filed GSTR-3B returns in the preceding two months will not be able to file details of outward supplies in GSTR-1 from September 1, GSTN has said.
source https://www.caclubindia.com/articles/gst-filing-rules-will-change-from-sep-1-45666.asp
source https://www.caclubindia.com/articles/gst-filing-rules-will-change-from-sep-1-45666.asp
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