Form and manner of furnishing details of outward supplies - New ...
New Rule 59 Restriction: Entities Must File GSTR-3B to Submit GSTR-1 Returns, Ensuring Compliance and Streamlining Reporting.
December 27, 2020
Act Rules GST
Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified circumstances - Rule 59 of the Central Goods and Services Tax Rules, 2017
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