Return filing linkage: access to GSTR-1 and invoice filing suspended where prior GSTR-3B return remains unfiled. The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance.
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.
Return filing linkage: access to GSTR-1 and invoice filing suspended where prior GSTR-3B return remains unfiled.
The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance.
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