Section 37 – Furnishing details of outward supplies of CGST ACT, 2017<\/p>\n
37. (1) Every registered person, other than an Input Service Distributor, a non-resident
\ntaxable person and a person paying tax under the provisions of section 10 or section 51 or
\nsection 52, shall furnish, electronically, in such form and manner as may be prescribed, the
\ndetails of outward supplies of goods or services or both effected during a tax period on or
\nbefore the tenth day of the month succeeding the said tax period and such details shall be
\ncommunicated to the recipient of the said supplies within such time and in such manner as
\nmay be prescribed:
\nProvided that the registered person shall not be allowed to furnish the details of
\noutward supplies during the period from the eleventh day to the fifteenth day of the month
\nsucceeding the tax period:
\nProvided further that the Commissioner may, for reasons to be recorded in writing, by
\nnotification, extend the time limit for furnishing such details for such class of taxable persons
\nas may be specified therein:
\nProvided also that any extension of time limit notified by the Commissioner of State
\ntax or Commissioner of Union territory tax shall be deemed to be notified by the
\nCommissioner.
\n(2) Every registered person who has been communicated the details under
\nsub-section (3) of section 38 or the details pertaining to inward supplies of Input Service
\nDistributor under sub-section (4) of section 38, shall either accept or reject the details so
\ncommunicated, on or before the seventeenth day, but not before the fifteenth day, of the
\nmonth succeeding the tax period and the details furnished by him under sub-section (1) shall
\nstand amended accordingly.
\n(3) Any registered person, who has furnished the details under sub-section (1) for
\nany tax period and which have remained unmatched under section 42 or section 43, shall,
\nupon discovery of any error or omission therein, rectify such error or omission in such
\nmanner as may be prescribed, and shall pay the tax and interest, if any, in case there is ashort payment of tax on account of such error or omission, in the return to be furnished for
\nsuch tax period:
\nProvided that no rectification of error or omission in respect of the details furnished
\nunder sub-section (1) shall be allowed after furnishing of the return under section 39 for the
\nmonth of September following the end of the financial year to which such details pertain, or
\nfurnishing of the relevant annual return, whichever is earlier.
\nExplanation.\u2013\u2013For the purposes of this Chapter, the expression \u201cdetails of outward
\nsupplies\u201d shall include details of invoices, debit notes, credit notes and revised invoices
\nissued in relation to outward supplies made during any tax period.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 37 – Furnishing details of outward supplies of CGST ACT, 2017 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, in such form and manner as may be … Continue reading “Section 37 – Furnishing details of outward supplies of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/197"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=197"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/197\/revisions"}],"predecessor-version":[{"id":198,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/197\/revisions\/198"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}