Restriction on filing GSTR-1: outward-supply entries blocked unless prior GSTR-3B returns for required preceding periods are filed. Amendment to Rule 59 conditions furnishing outward-supply details in FORM GSTR-1 (or via the invoice furnishing facility) on prior filing of FORM GSTR-3B: regular taxpayers must have filed GSTR-3B for the preceding two months; quarterly filers under the proviso to section 39 must have filed GSTR-3B for the preceding tax period; and persons restricted under rule 86B from using the electronic credit ledger are likewise barred from furnishing outward-supply details unless the preceding tax-period GSTR-3B has been 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.
Restriction on filing GSTR-1: outward-supply entries blocked unless prior GSTR-3B returns for required preceding periods are filed.
Amendment to Rule 59 conditions furnishing outward-supply details in FORM GSTR-1 (or via the invoice furnishing facility) on prior filing of FORM GSTR-3B: regular taxpayers must have filed GSTR-3B for the preceding two months; quarterly filers under the proviso to section 39 must have filed GSTR-3B for the preceding tax period; and persons restricted under rule 86B from using the electronic credit ledger are likewise barred from furnishing outward-supply details unless the preceding tax-period GSTR-3B has been filed.
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 
