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

[Cites 0, Cited by 0] [Section 59(5)] [Section 59] [Entire Act]

Union of India - Subsection

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

(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.]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

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