Return Filing Restriction: GSTR-1 furnishing blocked and invoice furnishing facility disabled if prior GSTR-3B returns remain unfiled. The amendment adds a sub rule preventing a registered person from furnishing outward supply details in GSTR-1 or using the invoice furnishing facility where the person has not filed the return in GSTR-3B for the preceding applicable period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) and taxpayers restricted under rule 86B.
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 Restriction: GSTR-1 furnishing blocked and invoice furnishing facility disabled if prior GSTR-3B returns remain unfiled.
The amendment adds a sub rule preventing a registered person from furnishing outward supply details in GSTR-1 or using the invoice furnishing facility where the person has not filed the return in GSTR-3B for the preceding applicable period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) and taxpayers restricted under rule 86B.
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