GST Returns – Furnishing details of outward supplies – Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 16-2-2017 Last Replied Date:- 16-2-2017 – GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Returns-I Section 32: Furnishing details of outward supplies The proviso reads as follows: (1) Every registered taxable person, other than an input service distributor, a nonresident taxable person and a person paying tax under the provisions of section 9, section 46 or section 56, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services effected, during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall be communi
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period. (2) Every registered taxable person who has been communicated the details under sub-section (3) of section 33 or the details pertaining to inward supplies of input service distributor under sub-section (4) of section 33, shall either accept or reject the details so communicated, on or before the seventeenth day of the month succeeding the tax period and the details furnished by him under subsection (1) shall stand amended accordingly. (3) Any registered taxable person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 37 or section 38, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or
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on deducting TDS were kept outside the purview of this section. These persons were not required to file the GSTR-1. In the revised draft, the non-resident taxable person, and the person deducting TCS are also been ousted from the scope of this section. 2. Earlier the time limit of accepting or rejecting the communication received of inward supplies and ISD was not prescribed. It is now been prescribed as the 17th of the subsequent month. Thus the registered taxable person who has been communicated details of inward supplies and ISD must either accept or reject the details communicated by 17th of subsequent month. 3. Earlier the Commissioner was allowed to extend the time limit of furnishing such details for valid and sufficient reasons. In
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