https://www.taxtmi.com/notifications?id=135939 The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance. en-us Fri, 11 Jun 2021 00:00:00 +0530 Wed, 23 Jun 2021 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135939 The amendment bars a registered person from furnishing details of outward supplies in GSTR-1 (or using the invoice furnishing facility) if the return in GSTR-3B for the relevant preceding period has not been filed; this applies to monthly filers, quarterly filers under the proviso to Section 39, and persons subject to restrictions on electronic credit ledger usage, thereby linking access to reporting facilities with prior return compliance. Notifications GST - States Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135939