Person having ITC mismatch in GSTR-3B and GSTR-2B cannot file GSTR-1/IFF [CBIC notifies]

The Central Board of Indirect Taxes and Custom(CBIC) has amended Rule 59 to expand the scope of restriction on Registered person from filing GSTR-1 or furnishing Invoice Furnishing Facility (IFF). The RP who has received intimation under rule 88D, or; has not complied with provisions of rule 10A cannot file GSTR-1/IFF.

Relevant Text:

In the said rules, in rule 59, in sub-rule (6), after clause (d), the following clauses shall be inserted, namely:-

“(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D 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 sub-rule (2) of rule 88D;

(f) 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.”.

For Official Notification Download PDF Given Below: