Section 37
Furnishing details of outward supplies.
GST
RETURNS
Section 37 of Central Goods And Services Tax Act, 2017
CHAPTER IX
RETURNS
Furnishing details of outward supplies.
37. (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, 2[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 3[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]:
4[****]
5[Provided that] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnish
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ovided 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 sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.]
10[(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.- F
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3 of the Finance Act, 2022 w.e.f. 01-10-2022
3.
Substituted vide Section 103 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed”
4.
Omitted vide Section 103 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“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:”
5.
Substituted vide Section 103 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, “Provided further that”
6.
Substituted vide Section 103 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, “Provided also that”
7.
Omitted vide Section 103 of the Finance Act, 2022 w.e.f. 01-10-2
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