SECTION 37
*
Section 37. Furnishing details of outward supplies. -
(1) Every registered person, other than an Input Service Distributor, a non-resident
taxable person and a person paying tax under the provisions of section 10 or section
51 or section 52, shall furnish, electronically 1[subject to such conditions and
restrictions and] in such form and manner as may be prescribed, the details of
outward supplies of goods or services or both effected during a tax period on or
before the tenth day of the month succeeding the said tax period and such
details 2[shall, subject to such conditions and restrictions, within such time and in
such manner as may be prescribed, be communicated to the recipient of the said
supplies]:
3
[***]
4
[Provided that] the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing such details for such class of taxable
persons as may be specified therein:
5
[Provided further that] any extension of time limit notified by the Commissioner of
State tax or Commissioner of Union territory tax shall be deemed to be notified by
the Commissioner.
(2) 3[***]
(3) Any registered person, who has furnished the details under sub-section (1) for
any tax period 3[***], shall, upon discovery of any error or omission therein, rectify
such error or omission in such manner as may be prescribed, and shall pay the tax
and interest, if any, in case there is a short payment of tax on account of such error
or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished
under sub-section (1) shall be allowed after 6[the thirtieth day of
November] following the end of the financial year to which such details pertain, or
furnishing of the relevant annual return, whichever is earlier.
7
[Provided further that the rectification of error or omission in respect of the details
furnished under sub-section (1) shall be allowed after furnishing of the return
under section 39 for the month of September, 2018 till the due date for furnishing
the details under subsection (1) for the month of March, 2019 or for the quarter
January, 2019 to March, 2019]
1
[(4) A registered person shall not be allowed to furnish the details of outward
supplies under sub-section (1) for a tax period, if the details of outward supplies for
any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by
notification, subject to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to furnish the details of
outward supplies under sub-section (1), even if he has not furnished the details of
outward supplies for one or more previous tax periods]
Explanation. -For the purposes of this Chapter, the expression "details of outward
supplies" shall include details of invoices, debit notes, credit notes and revised
invoices issued in relation to outward supplies made during any tax period.
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[(5) A registered person shall not be allowed to furnish the details of outward
supplies under sub-section (1) for a tax period after the expiry of a period of three
years from the due date of furnishing the said details: Provided that the Government
may, on the recommendations of the Council, by notification, subject to such
conditions and restrictions as may be specified therein, allow a registered person or
a class of registered persons to furnish the details of outward supplies for a tax
period under sub-section (1), even after the expiry of the said period of three years
from the due date of furnishing the said details.]
CITATION OF LAW
* Enforced w.e.f. 22nd June, 2017.
1. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "shall be
communicated to the recipient of the said supplies within such time and in such
manner as may be prescribed".
3. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided further
that".
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided also
that".
6. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "furnishing of the
return under section 39 for the month of September".
7. Inserted by CGST (Second Removal of Difficulties) Order, 2018 issued under C.B.I.
& C. vide Order No. 02/2018-Central Tax dated 31.12.2018.
8. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st
July, 2023) by s. 142 of The Finance Act 2023 (No. 8 of 2023).
RULES
1
[Rule 59. Form and manner of furnishing details of outward supplies.-
(1) Every registered person, other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the
details of outward supplies of goods or services or both under section 37, shall
furnish such details in FORM GSTR-1 for the month or the quarter, as the case may
be, electronically through the common portal, either directly or through a Facilitation
Centre as may be notified by the Commissioner.
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[Provided that the said person may, after furnishing the details of outward supplies
of goods or service or both in FORM GSTR-1 for a tax period but before filing of return
in FORM GSTR-3B for the said tax period, at his own option, amend or furnish
additional details of outward supplies of goods or services or both in FORM
GSTR-1A for the said tax period electronically through the common portal, either
directly or through a Facilitation Centre as may be notified by the Commissioner.]
(2) The registered persons required to furnish return for every quarter under proviso
to subsection (1) of section 39 may furnish the details of such outward supplies of
goods or services or both to a registered person, as he may consider necessary, for
the first and second months of a quarter, up to a cumulative value of fifty lakh
rupees in each of the months,- using invoice furnishing facility (hereafter in this
notification referred to as the "IFF") electronically on the common portal, duly
authenticated in the manner prescribed under rule 26, from the 1st day of the month
succeeding such month till the 13th day of the said month.
2
[ Provided that a registered person may furnish such details, for the month of April,
2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.]
3
[ Provided further that a registered person may furnish such details, for the month
of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June,
2021.]
(3) The details of outward supplies furnished using the IFF, for the first and second
months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the-
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than 10[one lakh rupees] made to the
unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto 10[one lakh rupees] made
to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
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[(4A) The additional details or the amendments of the details of outward supplies of
goods or services or both furnished in FORM GSTR-1A may, as per the requirement
of the registered person, include the –
(a) invoice wise details of -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than one lakh rupees made to the
unregistered persons;
(b) consolidated details of -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto one lakh rupees
made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.]
(5) The details of outward supplies of goods or services or both furnished using the
IFF shall include the -
(a) invoice wise details of inter-State and intra-State supplies made to the registered
persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued
previously.]
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[(6) Notwithstanding anything contained in this rule, -
(a) 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, if he has not
furnished the return in FORM GSTR-3B 5[for the preceding month]
(b) a registered person, required to furnish return for every quarter under the proviso
to subsection (1) of section 39, 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 return in FORM GSTR-3B for
preceding tax period;
(c) 6[****].]
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[(d) a registered person, to whom an intimation has been issued on the common
portal under the provisions of sub-rule (1) of rule 88C in respectof a tax period, 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 deposited the amount specified in the
said intimation or has furnished a reply explaining the reasons for any amount
remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.]
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[(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.]
CITATION FOR RULE
1. Substituted (w.e.f. 01.01.2021) by Notification No. 82/2020-C.T., dated 10 . 11 .
2020 for
"59. Form and manner of furnishing details of outward supplies .-
(1) Every registered person, other than a person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, required to furnish the details of
outward supplies of goods or services or both under section 37, shall furnish such
details in FORM GSTR-1 electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include the-
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees
made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees
made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(3) The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM
GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after
the due date of filing of FORM GSTR-1 .
(4) The details of inward supplies added, corrected or deleted by the recipient in his
FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39
shall be made available to the supplier electronically in FORM GSTR-1A through the
common portal and such supplier may either accept or reject the modifications made
by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand
amended to the extent of modifications accepted by him".
2. Inserted vide Notification No. 13/2021-CT dated 01.05.2021.
3. Inserted vide Notification No. 27/2021-CT dated 01.06.2021.
Sub-rule (5) was inserted vide Notification No. 94/2020- CT dated 22.12.2020
as
"(5) Notwithstanding anything contained in this rule, - (a) 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, if he has not furnished the
return in FORM GSTR-3B for preceding two months; (b) a registered person,
required to furnish return for every quarter under the proviso to sub-section
(1) of section 39, 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 return in FORM GSTR-3B
for preceding tax period; (c) a registered person, who is restricted from using
the amount available in electronic credit ledger to discharge his liability
towards tax in excess of ninety-nine per cent. of such tax liability under rule
86B, 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 return in FORM GSTR-3B for
preceding tax period." Rule 59 including sub- rule (5) has been substituted
w.e.f. 01.01.2021 in accordance with provisions of Notification No. 82/2020-CT
dated 10.11.2020.
4. Inserted vide Notification No.01/2021 - CT dated 01.01.2021.
5. Substituted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f.
01.01.2022 for "for preceding two months".
6. Omitted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f.
01.01.2022 for
"(c) a registered person, who is restricted from using the amount available in
electronic credit ledger to discharge his liability towards tax in excess of ninety-nine
per cent. of such tax liability under rule 86B, 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 return in
FORM GSTR-3B for preceding tax period."
7. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
8. Inserted vide Notification No. 38/2023-CT dated 04.08.2023.
9. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
10. Substituted (w.e.f. 01.08.2024) vide Notification No. 12/2024 - CT dated
10.07.2024.
Rule 61A:
1
[Rule 61A. Manner of opting for furnishing quarterly return .-
(1) Every registered person intending to furnish return on a quarterly basis under
proviso to sub-section (1) of section 39, shall in accordance with the conditions
and restrictions notified in this regard, indicate his preference for furnishing of
return on a quarterly basis, electronically, on the common portal, from the 1 st day
of the second month of the preceding quarter till the last day of the first month of
the quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered
person shall continue to furnish the return on a quarterly basis for future tax
periods, unless the said registered person,-
(a) becomes ineligible for furnishing the return on a quarterly basis as per the
conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a monthly basis, electronically, on the common
portal:
Provided further that a registered person shall not be eligible to opt for
furnishing quarterly return in case the last return due on the date of exercising
such option has not been furnished.
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during
the current financial year, shall opt for furnishing of return on a monthly
basis ,electronically, on the common portal, from the first month of the quarter,
succeeding the quarter during which his aggregate turnover exceeds 5 crore
rupees.]
CITATION FOR RULE
1. Inserted vide Notification No. 82/2020-CT dated 10.11.2020.
RULE 67A
1
[ Rule 67A. Manner of furnishing of return or details of outward supplies
by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person who is
required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of
outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM
GST CMP-08 for a tax period, any reference to electronic furnishing shall include
furnishing of the said return or the details of outward supplies or statement through
a short messaging service using the registered mobile number and the said return or
the details of outward supplies or statement shall be verified by a registered mobile
number based One Time Password facility.
Explanation. - For the purpose of this rule, a nil return or nil details of outward
supplies or nil statement shall mean a return under section 39 or details of outward
supplies under section 37 or statement under rule 62, for a tax period that has nil or
no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-
08, as the case may be.]
CITATION FOR RULE 67A
1. Substituted vide Notification No. 79/2020 - CT dated 15.10.2020 for "Manner of
furnishing of return or details of outward supplies by short messaging service
facility.-Notwithstanding anything contained in this Chapter, for a registered person
who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil
details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any
reference to electronic furnishing shall include furnishing of the said return or the
details of outward supplies through a short messaging service using the registered
mobile number and the said return or the details of outward supplies shall be verified
by a registered mobile number based One Time Password facility.
Explanation.- For the purpose of this rule, a Nil return or Nil details of outward
supplies shall mean a return under section 39 or details of outward supplies under
section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B
or FORM GSTR-1, as the case may be."