Restriction on outward-supply filing: GSTR-1 and invoice furnishing blocked where required GSTR-3B return for preceding period is not filed. A new sub-rule to rule 59 prohibits a registered person from furnishing outward-supply details in FORM GSTR-1 or using the invoice furnishing facility if the person has not filed FORM GSTR-3B for the preceding two months or the preceding tax period; this applies to monthly filers, quarterly filers under the proviso to section 39(1), and persons subject to the electronic credit ledger limitation under rule 86B. The amendment takes effect on publication in the Official Gazette.
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Restriction on outward-supply filing: GSTR-1 and invoice furnishing blocked where required GSTR-3B return for preceding period is not filed.
A new sub-rule to rule 59 prohibits a registered person from furnishing outward-supply details in FORM GSTR-1 or using the invoice furnishing facility if the person has not filed FORM GSTR-3B for the preceding two months or the preceding tax period; this applies to monthly filers, quarterly filers under the proviso to section 39(1), and persons subject to the electronic credit ledger limitation under rule 86B. The amendment takes effect on publication in the Official Gazette.
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