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Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5) - GST Ready Reckoner - GSTExtract ..... 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 opt ..... x x x x x Extracts x x x x x Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... 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) 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, ..... x x x x x Extracts x x x x x Restrictions in furnishing of form GSTR-1 Section 37(4) & 37(5) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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