"A taxpayer cannot file GSTR-1 before the end of the tax period." State the exceptions to the statement. Further, discuss in brief any four…

(a) A taxpayer cannot file GSTR-1 before the end of the current tax period. However, the following are the exceptions to this rule: a. Casual taxpayers, after the closure of their business. b. Cancellation of GSTIN of a normal taxpayer. A registered person is debarred from furnishing details of outward supplies in GSTR-1/IFF if: (1) he has not furnished the return in Form GSTR-3B for the preceding month. (2) such registered person, opting for Quarterly Return Monthly Payment (QRMP) scheme, has not furnished the return in Form GSTR-3B for preceding tax period. (3) an intimation has been issued to such person under rule 88C of the CGST Rules, 2017 for an earlier tax period, unless he deposits the amount mentioned in intimation or furnishes a reply explaining reasons for unpaid amount (4) an intimation has been issued to such person under rule 88D of the CGST Rules, 2017 for an earlier tax period, unless he pays the amount of excess ITC mentioned in intimation or furnishes a reply in respect of excess ITC (5) he has not furnished the details of the bank account as per the provisions of rule 10A of the CGST Rules, 2017. (b) Alternative The prescribed conditions are as under:- (1) such persons shall not make any inter-State supply of goods (2) such persons shall not make supply of goods through ECO in more than one State/Union territory (3) such persons shall be required to have a PAN issued under the Income-tax Act, 1961. (4) such persons shall, before making any supply of goods through ECO, declare on the common portal: (a) their PAN (b) address of their place of business and (c) State/UT in which such persons seek to make such supply, which shall be subjected to validation on the common portal. (5) such persons have been granted an enrolment number on the common portal on successful validation of the PAN declared above. (6) such persons shall not be granted more than one enrolment number in a State/UT. (7) no supply of goods shall be made by such persons through ECO unless such persons have been granted an enrolment number on the common portal; and (8) where such persons are subsequently granted registration under section 25 of the CGST Act, 2017, the enrolment number shall cease to be valid from the effective date of registration.