https://www.taxtmi.com/notifications?id=135080 The amendment adds a provision that bars a registered person from furnishing outward-supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the preceding two months; quarterly filers are barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility if FORM GSTR-3B for the preceding tax period is not filed; and taxpayers restricted in using the electronic credit ledger are likewise barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility unless the required FORM GSTR-3B is filed. en-us Mon, 04 Jan 2021 00:00:00 +0530 Thu, 28 Jan 2021 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135080 The amendment adds a provision that bars a registered person from furnishing outward-supply details in FORM GSTR-1 where FORM GSTR-3B has not been filed for the preceding two months; quarterly filers are barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility if FORM GSTR-3B for the preceding tax period is not filed; and taxpayers restricted in using the electronic credit ledger are likewise barred from furnishing FORM GSTR-1 or using the Invoice Furnishing Facility unless the required FORM GSTR-3B is filed. Notifications GST - States Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135080