Furnishing of outward supplies blocked where GSTR-3B not filed; restrictions apply to quarterly filers and credit-restricted taxpayers. The amendment bars furnishing of outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where FORM GSTR-3B is not filed: generally for failure to file GSTR-3B for the preceding two months; for quarterly filers where the preceding tax period's GSTR-3B is unfiled; and for taxpayers subject to electronic credit ledger usage restrictions where the preceding tax period's GSTR-3B is unfiled.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing of outward supplies blocked where GSTR-3B not filed; restrictions apply to quarterly filers and credit-restricted taxpayers.
The amendment bars furnishing of outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where FORM GSTR-3B is not filed: generally for failure to file GSTR-3B for the preceding two months; for quarterly filers where the preceding tax period's GSTR-3B is unfiled; and for taxpayers subject to electronic credit ledger usage restrictions where the preceding tax period's GSTR-3B is unfiled.
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