Return filing requirement for outward supply details restricts GSTR-1 and invoice facility use until prior GSTR-3B is filed. The amendment conditions furnishing of outward supply details on prior return compliance: a registered person cannot furnish outward supplies in FORM GSTR-1 if FORM GSTR-3B was not filed for the relevant preceding period; quarterly filers who report under the proviso to section 39 are similarly barred from using FORM GSTR-1 or the invoice furnishing facility without filing the preceding FORM GSTR-3B; and persons restricted under rule 86B from using the electronic credit ledger are prevented from furnishing outward supply details via FORM GSTR-1 or the invoice furnishing facility unless the preceding FORM GSTR-3B has been filed.
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Provisions expressly mentioned in the judgment/order text.
Return filing requirement for outward supply details restricts GSTR-1 and invoice facility use until prior GSTR-3B is filed.
The amendment conditions furnishing of outward supply details on prior return compliance: a registered person cannot furnish outward supplies in FORM GSTR-1 if FORM GSTR-3B was not filed for the relevant preceding period; quarterly filers who report under the proviso to section 39 are similarly barred from using FORM GSTR-1 or the invoice furnishing facility without filing the preceding FORM GSTR-3B; and persons restricted under rule 86B from using the electronic credit ledger are prevented from furnishing outward supply details via FORM GSTR-1 or the invoice furnishing facility unless the preceding FORM GSTR-3B has been filed.
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