Restrictions on furnishing outward supply details: reporting and invoice facility blocked until prior summary returns and credit conditions are met. The amendment bars a registered person from furnishing details of outward supplies in the outward-supply return or using the invoice furnishing facility if the person has not filed the prescribed summary return for the relevant immediately preceding tax period, and it extends that bar to taxpayers subject to electronic credit ledger limitations that restrict use of input tax credit.
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Provisions expressly mentioned in the judgment/order text.
Restrictions on furnishing outward supply details: reporting and invoice facility blocked until prior summary returns and credit conditions are met.
The amendment bars a registered person from furnishing details of outward supplies in the outward-supply return or using the invoice furnishing facility if the person has not filed the prescribed summary return for the relevant immediately preceding tax period, and it extends that bar to taxpayers subject to electronic credit ledger limitations that restrict use of input tax credit.
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