Section 37 of CGST Act

Furnishing Details of Outward Supplies

 

 

Section 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, [subject to such conditions and restrictions and],

 

{Inserted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

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 “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” 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:

 

{Substituted for “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” by the Finance Act, 2022, w.e.f. 1-10-2022}.

 

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:

 

{Omitted by the Finance Act, 2022, w.e.f. 1-10-2022}  

 

Provided further that

 

{Substituted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

Provided that 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:

 

Provided also

{Substituted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

Provided further that 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.

 

Section 37(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.  

 

{Omitted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

Section 37(3)

 

Any registered person,

who has furnished the details under sub-section (1) for any 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 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:

 

{Omitted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

Provided that no 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 the thirtieth day of November

following the end of the financial year to which such details pertain,

or furnishing of the relevant annual return, whichever is earlier.
 

{Substituted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

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 subsection (1)

for the month of March, 2019 or for the quarter January, 2019 to March, 2019.

 

{Inserted by the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018, w.e.f. 31-12-2018.}

 

Section 37(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.

 

{Inserted by the Finance Act, 2022, w.e.f. 1-10-2022}

 

Section 37(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.

 

{Inserted by the Finance Act, 2023, w.e.f. 1-10-2023}

 

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.

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