Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period:
what does it's mean??
It means that a registered person shall not file GSTR-1 (details of outward supplies) between 11th and 15th of the succeeding month. GSTR-1 has to be filed within 10th of the suceeding month.
For Eg: For the month of April, due date is to file GSTR-1 is on or before 10th of May and should not be filed between 11th and 15th of May.
Note: Answer is based on the duedates as mentioned in the act without considering the notifications.
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