Return-filing Condition: suppliers barred from filing GSTR-1 when prior GSTR-3B remains unfiled, including restricted-credit filers. A registered person shall not be allowed to furnish details of outward supplies in Form GSTR 1 if the prior Form GSTR 3B return(s) remain unfiled; this bar applies to monthly filers, to quarterly filers seeking to use Form GSTR 1 or the invoice furnishing facility, and to taxpayers subject to electronic credit ledger usage restrictions, each conditioned on filing the preceding Form GSTR 3B for the relevant 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.
Return-filing Condition: suppliers barred from filing GSTR-1 when prior GSTR-3B remains unfiled, including restricted-credit filers.
A registered person shall not be allowed to furnish details of outward supplies in Form GSTR 1 if the prior Form GSTR 3B return(s) remain unfiled; this bar applies to monthly filers, to quarterly filers seeking to use Form GSTR 1 or the invoice furnishing facility, and to taxpayers subject to electronic credit ledger usage restrictions, each conditioned on filing the preceding Form GSTR 3B for the relevant 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 
