https://www.taxtmi.com/notifications?id=135514 The amendment bars a registered person from furnishing details of outward supplies in the outward-supply return or using the invoice furnishing facility if the person has not filed the prescribed summary return for the relevant immediately preceding tax period, and it extends that bar to taxpayers subject to electronic credit ledger limitations that restrict use of input tax credit. en-us Tue, 09 Feb 2021 00:00:00 +0530 Sat, 17 Apr 2021 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135514 The amendment bars a registered person from furnishing details of outward supplies in the outward-supply return or using the invoice furnishing facility if the person has not filed the prescribed summary return for the relevant immediately preceding tax period, and it extends that bar to taxpayers subject to electronic credit ledger limitations that restrict use of input tax credit. Notifications GST - States Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135514