https://www.taxtmi.com/notifications?id=140007 The amendment conditions furnishing of outward supply details on prior return compliance: a registered person cannot furnish outward supplies in FORM GSTR-1 if FORM GSTR-3B was not filed for the relevant preceding period; quarterly filers who report under the proviso to section 39 are similarly barred from using FORM GSTR-1 or the invoice furnishing facility without filing the preceding FORM GSTR-3B; and persons restricted under rule 86B from using the electronic credit ledger are prevented from furnishing outward supply details via FORM GSTR-1 or the invoice furnishing facility unless the preceding FORM GSTR-3B has been filed. en-us Fri, 11 Nov 2022 00:00:00 +0530 Thu, 13 Apr 2023 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140007 The amendment conditions furnishing of outward supply details on prior return compliance: a registered person cannot furnish outward supplies in FORM GSTR-1 if FORM GSTR-3B was not filed for the relevant preceding period; quarterly filers who report under the proviso to section 39 are similarly barred from using FORM GSTR-1 or the invoice furnishing facility without filing the preceding FORM GSTR-3B; and persons restricted under rule 86B from using the electronic credit ledger are prevented from furnishing outward supply details via FORM GSTR-1 or the invoice furnishing facility unless the preceding FORM GSTR-3B has been filed. Notifications GST - States Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140007