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[Cites 0, Cited by 0] [Section 59] [Entire Act]

Union of India - Subsection

Section 59(5) in The Central Goods and Services Tax Rules, 2017

(5)[ Notwithstanding anything contained in this rule, -
(a)a registered person shall not be allowed to furnish the 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 preceding two months;
(b)a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c)a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period.]
[Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]
(5) The details of outward supplies of goods or services or both furnished using the IFF shall include the -(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;(b) debit and credit notes, if any, issued during the month for such invoices issued previously.