THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
RETURNS
Section 37: Furnishing details of outward supplies. (Relevant Rule 59 &Rule 78) (Relevant Updates)
(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] [helldodold[shall be communicated to the recipient of
the said supplies within such time and in such manner as may be prescribed]helldod]:
[helldod 4omit[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:] helldod]
3[Provided
that] [helldodold[Provided further that]helldod] 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:
3[Provided further that] [helldodold[[Provided also that]helldod] 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.
[helldod 4omit[(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.] helldod]
*(3) Any
registered person
, who has furnished the details under sub-section (1)
for any tax period [helldod 4omit[and which have remained unmatched under
section 42 or
section
43] helldod], 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 3[the thirtieth day of November] [helldodold[furnishing of the return under section 39 for the month of September]helldod] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.
1[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 sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.]
2[(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.]
5[*(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.]
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.