https://www.taxtmi.com/notifications?id=134946 The amendment adds a filing eligibility condition barring a registered person from furnishing outward supply details in FORM GSTR-1 if the person has not furnished FORM GSTR-3B for the preceding two months; analogous bars apply to quarterly filers and to persons restricted in use of the electronic credit ledger, including prohibition on using the invoice furnishing facility where FORM GSTR-3B for the preceding tax period has not been furnished. en-us Fri, 01 Jan 2021 00:00:00 +0530 Sat, 02 Jan 2021 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134946 The amendment adds a filing eligibility condition barring a registered person from furnishing outward supply details in FORM GSTR-1 if the person has not furnished FORM GSTR-3B for the preceding two months; analogous bars apply to quarterly filers and to persons restricted in use of the electronic credit ledger, including prohibition on using the invoice furnishing facility where FORM GSTR-3B for the preceding tax period has not been furnished. Notifications GST Fri, 01 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134946