Return-filing compliance: GSTR-3B non-filing blocks submission of GSTR-1 and invoice furnishing until filed for prior period. The amendment adds a provision that bars a registered person from furnishing outward-supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the preceding two months; quarterly filers are barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility if FORM GSTR-3B for the preceding tax period is not filed; and taxpayers restricted in using the electronic credit ledger are likewise barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility unless the required FORM 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.
Return-filing compliance: GSTR-3B non-filing blocks submission of GSTR-1 and invoice furnishing until filed for prior period.
The amendment adds a provision that bars a registered person from furnishing outward-supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the preceding two months; quarterly filers are barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility if FORM GSTR-3B for the preceding tax period is not filed; and taxpayers restricted in using the electronic credit ledger are likewise barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility unless the required FORM GSTR-3B is filed.
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