Restriction on filing outward-supply details: GSTR-1/IFF blocked unless corresponding GSTR-3B for prior period is filed. The amendment inserts a sub-rule to rule 59 barring a registered person from furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility unless the required FORM GSTR-3B return for the relevant preceding period has been filed; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39 (preceding tax period), and taxpayers subject to electronic credit ledger 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 outward-supply details: GSTR-1/IFF blocked unless corresponding GSTR-3B for prior period is filed.
The amendment inserts a sub-rule to rule 59 barring a registered person from furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility unless the required FORM GSTR-3B return for the relevant preceding period has been filed; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39 (preceding tax period), and taxpayers subject to electronic credit ledger usage restrictions.
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