https://www.taxtmi.com/notifications?id=135144 The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger. en-us Fri, 22 Jan 2021 00:00:00 +0530 Thu, 04 Feb 2021 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135144 The amendment adds sub-rule (6) to rule 59, making filing of the preceding GSTR-3B return a precondition to furnishing outward-supply details in FORM GSTR-1 or via the invoice furnishing facility. It specifies that this bar applies generally where GSTR-3B for the preceding two months is unfiled, to quarterly filers for the preceding tax period, and to persons restricted under rule 86B from fully using the electronic credit ledger. Notifications GST - States Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135144