GSTR-1 filing restriction links outward supply reporting to filing of GSTR-3B for the preceding period. The Uttar Pradesh Goods and Services Tax Rules, 2017 were amended by inserting rule 59(6), which restricts furnishing of outward supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the relevant preceding period. The restriction applies to monthly filers, quarterly filers using FORM GSTR-1 or the invoice furnishing facility, and persons covered by rule 86B.
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.
GSTR-1 filing restriction links outward supply reporting to filing of GSTR-3B for the preceding period.
The Uttar Pradesh Goods and Services Tax Rules, 2017 were amended by inserting rule 59(6), which restricts furnishing of outward supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the relevant preceding period. The restriction applies to monthly filers, quarterly filers using FORM GSTR-1 or the invoice furnishing facility, and persons covered by rule 86B.
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