Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new sub-rule (6) to rule 59 to restrict a registered person who has defaulted in filing return in Form GSTR-3B to furnish statement of outward supplies in GSTR-1/IFF

Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new sub-rule (6) to rule 59 to restrict a registered person who has defaulted in filing return in Form GSTR-3B to furnish statement of outward supplies in GSTR-1/IFF https://www.taxtmi.com/notifications?id=135045 The amendment bars registered persons from furnishing outward-supply details in FORM GSTR-1 or through the Invoice Furnishing Facility if they have not furnished FORM GSTR-3B for required preceding periods. It applies generally to those lacking GSTR-3B for the two preceding months, to quarterly filers lacking the preceding tax-period return, and to persons already restricted in using the electronic credit ledger who have not furnished the preceding tax-period GSTR-3B. en-us Mon, 18 Jan 2021 00:00:00 +0530 Wed, 20 Jan 2021 16:30:00 +0530 TaxTMI RSS Generator Seeks to make amendment (2021) to WBGST Rules, 2017 by inserting a new sub-rule (6) to rule 59 to restrict a registered person who has defaulted in filing return in Form GSTR-3B to furnish statement of outward supplies in GSTR-1/IFF https://www.taxtmi.com/notifications?id=135045 The amendment bars registered persons from furnishing outward-supply details in FORM GSTR-1 or through the Invoice Furnishing Facility if they have not furnished FORM GSTR-3B for required preceding periods. It applies generally to those lacking GSTR-3B for the two preceding months, to quarterly filers lacking the preceding tax-period return, and to persons already restricted in using the electronic credit ledger who have not furnished the preceding tax-period GSTR-3B. Notifications GST - States Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135045