Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5)

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.... be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for the preceding month. * Registered person opted QRMP:- He shall not be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for the preceding month. ....

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....iods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, * unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess in....

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....vious tax periods. Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - Seeks to extend the due date for FORM GSTR-1. [ Notification No. 83/2020-Central Tax Date 10th November 20220, w.e.f. 01st January 2021 ] Limitation of filing of return after 3 years Section 37(5) w.e.f. 01-10-2023 A registered person shall not be allowed to furnish the details of outward ....