Restriction on outward supply filings until prior GSTR-3B return is filed, limiting use of invoice furnishing facility. The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed.
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.
Restriction on outward supply filings until prior GSTR-3B return is filed, limiting use of invoice furnishing facility.
The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed.
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