THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
RETURNS
Section 37: Furnishing details of outward supplies. (Relevant Rule 59 &Rule 78)
(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
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:
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:
Provided further 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 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.
(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.
(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:
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 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.]
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.