Filing condition for GSTR-1: outward-supply details barred unless preceding GSTR-3B return filed, covering quarterly and credit-restricted taxpayers. The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger.
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.
Filing condition for GSTR-1: outward-supply details barred unless preceding GSTR-3B return filed, covering quarterly and credit-restricted taxpayers.
The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger.
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