Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5) - GST Ready Reckoner - GST

Restrictions in furnishing of form GSTR-1 Section 37(4) Read with Rule 59(6) , provides that , in case of defaulting of return in form GSTR-3B, restriction have been prescribed from filling Form GSTR-1 of IFF, as the case may be follow. Registered person opted other than QRMP:- He shall not be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1 , if he has not furnished the return in FORM GSTR-3B for the preceding month . Registered person opted QRMP:- He shall not be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1 , if he has not furnished the return in FORM GSTR-3B for the preceding month . A registered person, as per the rule 88C(1) in respect of a tax period to whom an intimation the intimated of the difference in Part A of FORM GST DRC-01B , electronically on the common portal, 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 IFF for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the of rule 88C(2) A registered person, to whom an intimation has been issued on the common portal under the provisions of rule 88D(1) in respect of a tax period or periods, 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 for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of rule 88D(2) ; [ Rule 59(6)(e) ] 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 or using the invoice furnishing facility, if he has not furnished the details of the bank account as per the provisions of rule 10A . [ Rule 59(6)(f) ] Relaxation from restriction:- The Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under section 37(1), even if he has not furnished the details of outward supplies for one or more previous tax periods. Limitation of filing of return after 3 years Section 37(5) w.e.f. 01-10-2023 A registered person shall not be allowed to furnish the details of outward supplies under section 37(1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Relaxation from time limitation:- The Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under section 37(1), even after the expiry of the said period of three years from the due date of furnishing the said details.