https://www.taxtmi.com/notifications?id=147196 Rule 59 is amended to restrict furnishing outward-supply details where required FORM GSTR-3B returns remain unfurnished. Registered persons cannot furnish FORM GSTR-1 after non-filing for the preceding two months. Quarterly return filers cannot furnish FORM GSTR-1 or use the invoice furnishing facility after non-filing for the preceding tax period. The restriction also applies to persons subject to electronic credit ledger utilisation restrictions who have not furnished FORM GSTR-3B for the preceding tax period. en-us Fri, 01 Jan 2021 00:00:00 +0530 Tue, 06 Oct 2026 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147196 Rule 59 is amended to restrict furnishing outward-supply details where required FORM GSTR-3B returns remain unfurnished. Registered persons cannot furnish FORM GSTR-1 after non-filing for the preceding two months. Quarterly return filers cannot furnish FORM GSTR-1 or use the invoice furnishing facility after non-filing for the preceding tax period. The restriction also applies to persons subject to electronic credit ledger utilisation restrictions who have not furnished FORM GSTR-3B for the preceding tax period. Notifications GST - States Fri, 01 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147196