Return-filing restriction prevents furnishing outward supply details in GSTR-1 or IFF where GSTR-3B returns remain outstanding. The amendment conditions furnishing of outward supply details in FORM GSTR-1 and the invoice furnishing facility on prior filing of FORM GSTR-3B: monthly filers who have not filed GSTR-3B for the preceding two months, quarterly filers subject to the proviso who have not filed for the preceding tax period, and persons subject to electronic credit ledger limitations who have not filed for the preceding tax period shall not be permitted to furnish outward-supply details.
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 restriction prevents furnishing outward supply details in GSTR-1 or IFF where GSTR-3B returns remain outstanding.
The amendment conditions furnishing of outward supply details in FORM GSTR-1 and the invoice furnishing facility on prior filing of FORM GSTR-3B: monthly filers who have not filed GSTR-3B for the preceding two months, quarterly filers subject to the proviso who have not filed for the preceding tax period, and persons subject to electronic credit ledger limitations who have not filed for the preceding tax period shall not be permitted to furnish outward-supply details.
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