GSTR filing restriction: failure to file requisite GSTR-3B blocks submission of outward-supply details in GSTR-1 and IFF. A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period.
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.
GSTR filing restriction: failure to file requisite GSTR-3B blocks submission of outward-supply details in GSTR-1 and IFF.
A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
