https://www.taxtmi.com/notifications?id=138332 The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction under rule 86B. en-us Mon, 04 Jan 2021 00:00:00 +0530 Fri, 20 May 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138332 The amendment to rule 59 adds a provision disallowing a registered person from furnishing outward supply details in FORM GSTR 1 (or via the invoice furnishing facility) where the person has not filed FORM GSTR 3B for the relevant preceding period; this applies to monthly filers (preceding two months), quarterly filers under the proviso to section 39(1) (preceding tax period), and persons subject to the electronic credit ledger restriction under rule 86B. Notifications GST - States Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138332