https://www.taxtmi.com/notifications?id=135010 A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period. en-us Fri, 01 Jan 2021 00:00:00 +0530 Fri, 08 Jan 2021 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135010 A new sub-rule to rule 59 prohibits furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility where the registered person has not furnished the requisite FORM GSTR-3B return for the relevant preceding period. The restriction applies to regular monthly filers (for the two preceding months), to quarterly filers under the proviso to section 39(1) for the preceding tax period, and to persons subject to the electronic credit ledger usage cap under rule 86B for the preceding tax period. Notifications GST - States Fri, 01 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135010