Restriction on outward supply filings when GSTR-3B returns are not filed, limiting GSTR-1 and invoice furnishing access. The amendment conditions the furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility on prior compliance with FORM GSTR-3B return-filing: regular monthly filers, quarterly filers covered by the proviso to sub-section (1) of section 39, and persons subject to electronic credit ledger usage limits are not permitted to file GSTR-1 or use the invoice facility unless the relevant preceding GSTR-3B return(s) have been furnished.
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Restriction on outward supply filings when GSTR-3B returns are not filed, limiting GSTR-1 and invoice furnishing access.
The amendment conditions the furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility on prior compliance with FORM GSTR-3B return-filing: regular monthly filers, quarterly filers covered by the proviso to sub-section (1) of section 39, and persons subject to electronic credit ledger usage limits are not permitted to file GSTR-1 or use the invoice facility unless the relevant preceding GSTR-3B return(s) have been furnished.
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