https://www.taxtmi.com/notifications?id=134968 The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed. en-us Fri, 01 Jan 2021 00:00:00 +0530 Mon, 04 Jan 2021 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134968 The amendment to rule 59 bars a registered person from furnishing outward-supply details in FORM GSTR-1, or via the invoice furnishing facility, if the person has not filed the relevant preceding FORM GSTR-3B return. The restriction applies to monthly filers who have missed two preceding months' GSTR-3B, to quarterly filers who have not filed for the preceding tax period, and to persons subject to rule 86B's electronic credit ledger limitation until the preceding GSTR-3B is filed. Notifications GST - States Fri, 01 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134968