Filing compliance restrictions: non-filing of GSTR-3B bars furnishing GSTR-1 and invoice filing until prior returns are filed. The amendment bars a registered person from furnishing outward-supply details in FORM GSTR-1 if the return in FORM GSTR-3B has not been filed for the two preceding months; the bar similarly applies to invoice furnishing for quarterly filers for the preceding tax period and to persons limited in electronic credit ledger utilisation until the relevant preceding FORM GSTR-3B is filed.
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Provisions expressly mentioned in the judgment/order text.
Filing compliance restrictions: non-filing of GSTR-3B bars furnishing GSTR-1 and invoice filing until prior returns are filed.
The amendment bars a registered person from furnishing outward-supply details in FORM GSTR-1 if the return in FORM GSTR-3B has not been filed for the two preceding months; the bar similarly applies to invoice furnishing for quarterly filers for the preceding tax period and to persons limited in electronic credit ledger utilisation until the relevant preceding FORM GSTR-3B is filed.
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