New Rule 59 Restriction: Entities Must File GSTR-3B to Submit GSTR-1 Returns, Ensuring Compliance and Streamlining Reporting.

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Full Text of the Document

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....Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified circumstances - Rule 59 of the Central Goods and Services Tax Rules, 2017....