Answer

1. F

   Facts

   Rule 59(6) stops filing of GSTR-1 or IFF for the next period if the DRC-01B intimation has not been paid or replied to. The block lifts once Part B is filed.

2. P

   Provisions and law

   • Rule 59(6), CGST Rules 2017GSTR-1 for the next period cannot be filed if a DRC-01B intimation has not been answered or paid
   • Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
3. A

   Analysis

   A blocked GSTR-1 means your buyers do not see your invoices in their GSTR-2B and cannot claim ITC, which hurts business. File Part B quickly, even if only to explain, and then file GSTR-1. If GSTR-1 stays blocked after a reply, raise a grievance on the self-service portal.

4. C

   Conclusion

   1. 1Go to the DRC-01B intimation and file Part B.
   2. 2Wait a few minutes and retry GSTR-1.
   3. 3If still blocked, log a ticket on selfservice.gstsystem.in with screenshots.
   4. 4Inform key buyers of the delay.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.