Section 37 of CGST Act, 2017 - Furnishing details of outward supplies

Section 37 of CGST Act, 2017 - Furnishing details of outward supplies

Section 37 of CGST Act,2017 from bare act : - (1) Every registered person, other than an Input Service Distributor, a non-residenttaxable person and a person paying tax under the provisions of section 10 or section 51 orsection 52, shall furnish, electronically, in such form and manner as may be prescribed, thedetails of outward supplies of goods or services or both effected during a tax period on orbefore the tenth day of the month succeeding the said tax period and such details shall becommunicated to the recipient of the said supplies within such time and in such manner asmay be prescribed: Provided that the registered person shall not be allowed to furnish the details ofoutward supplies during the period from the eleventh day to the fifteenth day of the monthsucceeding the tax period: Provided further that the Commissioner may, for reasons to be recorded in writing, bynotification, extend the time limit for furnishing such details for such class of taxable personsas may be specified therein: Provided also that any extension of time limit notified by the Commissioner of Statetax or Commissioner of Union territory tax shall be deemed to be notified by theCommissioner. (2) Every registered person who has been communicated the details undersub-section (3) of section 38 or the details pertaining to inward supplies of Input ServiceDistributor under sub-section (4) of section 38, shall either accept or reject the details socommunicated, on or before the seventeenth day, but not before the fifteenth day, of themonth succeeding the tax period and the details furnished by him under sub-section (1) shallstand amended accordingly. (3) Any registered person, who has furnished the details under sub-section (1) forany tax period and which have remained unmatched under section 42 or section 43, shall,upon discovery of any error or omission therein, rectify such error or omission in suchmanner 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 forsuch tax period: Provided that no rectification of error or omission in respect of the details furnishedunder sub-section (1) shall be allowed after furnishing of the return under section 39 for themonth of September following the end of the financial year to which such details pertain, orfurnishing of the relevant annual return, whichever is earlier. Explanation.For the purposes of this Chapter, the expression details of outwardsupplies shall include details of invoices, debit notes, credit notes and revised invoicesissued in relation to outward supplies made during any tax period.

---

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 37 :Furnishingdetails ofoutwardsupplies Section 38 :Furnishingdetails ofinwardsupplies Section 39 :Furnishing ofreturns Section 40 :First return Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof Section 42 :Matching,reversal andreclaim ofinput taxcredit Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability Section 44 :Annual return Section 45 :Final return Section 46 :Notice toreturndefaulters Section 47 :Levy of latefee Section 48 :Goods andservices taxpractitioners

---