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

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Union of India - Subsection

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

(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;

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Union of India - Subsection

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