Filing suspension of outward supply details: failure to file GSTR 3B prevents furnishing GSTR 1 or invoice facility. The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction 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.
Filing suspension of outward supply details: failure to file GSTR 3B prevents furnishing GSTR 1 or invoice facility.
The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction under rule 86B.
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