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

Union of India - Subsection

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

(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;