https://www.taxtmi.com/notifications?id=135482 The amendment bars a registered person from furnishing outward-supply details in FORM GSTR-1 if the return in FORM GSTR-3B has not been filed for the two preceding months; the bar similarly applies to invoice furnishing for quarterly filers for the preceding tax period and to persons limited in electronic credit ledger utilisation until the relevant preceding FORM GSTR-3B is filed. en-us Wed, 24 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135482 The amendment bars a registered person from furnishing outward-supply details in FORM GSTR-1 if the return in FORM GSTR-3B has not been filed for the two preceding months; the bar similarly applies to invoice furnishing for quarterly filers for the preceding tax period and to persons limited in electronic credit ledger utilisation until the relevant preceding FORM GSTR-3B is filed. Notifications GST - States Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135482