Restriction on GSTR-1 filing: access denied unless prior GSTR-3B returns have been filed for the applicable preceding period. A new sub rule prohibits a registered person from furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility unless the return in FORM GSTR-3B has been filed for the preceding two months or the applicable preceding tax period for quarterly filers; the same prohibition applies to persons subject to restrictions on use of electronic credit ledger, thereby conditioning reporting of outward supplies on prior GSTR-3B compliance.
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 GSTR-1 filing: access denied unless prior GSTR-3B returns have been filed for the applicable preceding period.
A new sub rule prohibits a registered person from furnishing outward supply details in FORM GSTR-1 or via the invoice furnishing facility unless the return in FORM GSTR-3B has been filed for the preceding two months or the applicable preceding tax period for quarterly filers; the same prohibition applies to persons subject to restrictions on use of electronic credit ledger, thereby conditioning reporting of outward supplies on prior GSTR-3B compliance.
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