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.
Scoring Rationale
Highlights an actionable GST portal flaw affecting many MSMEs, but limited by single-source reporting and no official government response.
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