Filing of outward supply details subject to conditions, with a bar on later returns until earlier tax periods are furnished. Section 37 is amended to make furnishing and communication of outward supply details subject to conditions and restrictions, revise the provisos, omit the earlier unmatched-details reference, and change the relevant time limit to 30 November. A new sub-section bars a registered person from furnishing outward supply details for a tax period unless previous tax period details have been furnished, while permitting government relaxation by notification for specified persons or classes, subject to conditions and restrictions.
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Provisions expressly mentioned in the judgment/order text.
Filing of outward supply details subject to conditions, with a bar on later returns until earlier tax periods are furnished.
Section 37 is amended to make furnishing and communication of outward supply details subject to conditions and restrictions, revise the provisos, omit the earlier unmatched-details reference, and change the relevant time limit to 30 November. A new sub-section bars a registered person from furnishing outward supply details for a tax period unless previous tax period details have been furnished, while permitting government relaxation by notification for specified persons or classes, subject to conditions and restrictions.
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