https://www.taxtmi.com/notifications?id=135022 A registered person shall not be allowed to furnish details of outward supplies in Form GSTR 1 if the prior Form GSTR 3B return(s) remain unfiled; this bar applies to monthly filers, to quarterly filers seeking to use Form GSTR 1 or the invoice furnishing facility, and to taxpayers subject to electronic credit ledger usage restrictions, each conditioned on filing the preceding Form GSTR 3B for the relevant tax period. en-us Tue, 12 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135022 A registered person shall not be allowed to furnish details of outward supplies in Form GSTR 1 if the prior Form GSTR 3B return(s) remain unfiled; this bar applies to monthly filers, to quarterly filers seeking to use Form GSTR 1 or the invoice furnishing facility, and to taxpayers subject to electronic credit ledger usage restrictions, each conditioned on filing the preceding Form GSTR 3B for the relevant tax period. Notifications GST - States Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135022