https://www.taxtmi.com/notifications?id=136845 The amendment inserts a provision in rule 59 preventing a registered person from furnishing details of outward supplies in FORM GSTR-1 or via the invoice furnishing facility if the person has not furnished FORM GSTR-3B for the relevant preceding filing period; this applies to monthly filers (preceding two months), quarterly filers (preceding tax period), and persons subject to the electronic credit ledger usage restriction under the existing rule. en-us Sat, 16 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136845 The amendment inserts a provision in rule 59 preventing a registered person from furnishing details of outward supplies in FORM GSTR-1 or via the invoice furnishing facility if the person has not furnished FORM GSTR-3B for the relevant preceding filing period; this applies to monthly filers (preceding two months), quarterly filers (preceding tax period), and persons subject to the electronic credit ledger usage restriction under the existing rule. Notifications GST - States Sat, 16 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136845