https://www.taxtmi.com/notifications?id=135895 Amendment inserts sub-rule (6) to rule 59: a registered person is not permitted to furnish outward supply details in FORM GSTR-1 (or use the invoice furnishing facility) if the person has not furnished FORM GSTR-3B for applicable preceding periods, with specific conditions for monthly filers (preceding two months), quarterly filers (preceding year), and persons restricted under rule 86B (preceding tax period). The amendment is effective from 1 January 2021 under Section 164. en-us Thu, 10 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135895 Amendment inserts sub-rule (6) to rule 59: a registered person is not permitted to furnish outward supply details in FORM GSTR-1 (or use the invoice furnishing facility) if the person has not furnished FORM GSTR-3B for applicable preceding periods, with specific conditions for monthly filers (preceding two months), quarterly filers (preceding year), and persons restricted under rule 86B (preceding tax period). The amendment is effective from 1 January 2021 under Section 164. Notifications GST - States Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135895