https://www.taxtmi.com/manuals?id=2630 Restrictions bar furnishing FORM GSTR-1 or using the Invoice Furnishing Facility where specified compliance triggers exist: non-filing of the preceding month's FORM GSTR-3B, failure to provide mandated bank account details, or failure to pay or reply to electronic intimations concerning amounts due or excess input tax credit. The Government may, by notification on Council recommendation and subject to conditions, relax these restrictions. Additionally, furnishing of outward-supply details is barred after three years from the due date, subject to similar notified relaxation powers. en-us Mon, 01 May 2023 13:00:00 +0530 Thu, 26 Sep 2024 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2630 Restrictions bar furnishing FORM GSTR-1 or using the Invoice Furnishing Facility where specified compliance triggers exist: non-filing of the preceding month's FORM GSTR-3B, failure to provide mandated bank account details, or failure to pay or reply to electronic intimations concerning amounts due or excess input tax credit. The Government may, by notification on Council recommendation and subject to conditions, relax these restrictions. Additionally, furnishing of outward-supply details is barred after three years from the due date, subject to similar notified relaxation powers. Manuals GST Mon, 01 May 2023 13:00:00 +0530 https://www.taxtmi.com/manuals?id=2630