Section 59(6) in The Central Goods and Services Tax Rules, 2017
(6)[ 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 the preceding month];(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;[***] [Omitted '(c)' by Notification No. G.S.R. 659(E), dated 24.9.2021 (with effect from the 1st day of January, 2022).]]
