Restriction on filing GSTR-1: barred unless corresponding GSTR-3B returns for required prior periods are filed. Amendment adds a precondition to rule 59: a registered person is precluded from furnishing FORM GSTR 1 or using the invoice furnishing facility to report outward supplies unless the corresponding FORM GSTR 3B returns for the relevant preceding period(s) have been filed; this applies to monthly filers with outstanding two prior months, quarterly filers for the preceding tax period, and persons subject to credit usage restrictions.
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.
Restriction on filing GSTR-1: barred unless corresponding GSTR-3B returns for required prior periods are filed.
Amendment adds a precondition to rule 59: a registered person is precluded from furnishing FORM GSTR 1 or using the invoice furnishing facility to report outward supplies unless the corresponding FORM GSTR 3B returns for the relevant preceding period(s) have been filed; this applies to monthly filers with outstanding two prior months, quarterly filers for the preceding tax period, and persons subject to credit usage restrictions.
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