GST Portal Blocks Returns After Threshold Breach

Starting 1 November, the Centre introduced a special-category GST registration under Rules 9A and 14A allowing taxpayers with monthly B2B output GST below ₹2.5 lakh to register electronically within three days. Businesses that breach the ₹2.5 lakh threshold report the GST portal blocks GSTR-1 summary generation, preventing required return filing and obstructing exit to regular registration. Affected MSMEs may defer sales or face penalties while authorities have not responded.