CBIC introduces restrictions in filing GSTR-1, Invoice Furnishing Facility for GSTR-3B default

Government amends Rule 59 CGST Rules, 2017 relating to Forms and manner of furnishing details of outward supplies, by inserting sub-rule (6), clauses (a), (b) & (c) and introduces the following restrictions in furnishing GSTR-1 & GSTR-3B returns: - (i) Registered person would be barred to furnish details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceeding two months, (...