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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IX RETURNS This
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Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... nd 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 .....

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Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... d 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, whicheve .....

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Section 37 - Furnishing details of outward supplies. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 35/2020 - Dated: 3-4-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  2. Notification No. 28/2020 - Dated: 23-3-2020 - Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the...
  3. Notification No. 23/2020 - Dated: 23-3-2020 - Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons...
  4. Notification No. 22/2020 - Dated: 23-3-2020 - Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of...
  5. Notification No. 76/2019 - Dated: 26-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of...
  6. Notification No. 64/2019 - Dated: 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October,...
  7. Notification No. 63/2019 - Dated: 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July,...
  8. Notification No. 58/2019 - Dated: 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October,...
  9. Notification No. 57/2019 - Dated: 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July,...
  10. Notification No. 53/2019 - Dated: 14-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July,...
  11. Notification No. 46/2019 - Dated: 9-10-2019 - Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March,...
  12. Notification No. 28/2019 - Dated: 28-6-2019 - Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to...
  13. Notification No. 23/2019 - Dated: 11-5-2019 - Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than ₹ 1.5 crores for the month of April, 2019 for registered persons in specified...
  14. Notification No. 21/2019 - Dated: 23-4-2019 - Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019
  15. Notification No. 17/2019 - Dated: 10-4-2019 - Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than ₹ 1.5 crores for the month of March, 2019 from 11.04.2019 to...
  16. Notification No. 12/2019 Central GST (CGST) - Dated: 7-3-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and...
  17. Notification No. 72/2017 - Dated: 29-12-2017 - Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
  18. Notification No. 58/2017 - Dated: 15-11-2017 - Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
  19. Notification No. 30/2017 - Dated: 11-9-2017 - Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
  20. Notification No. 29/2017-Central Tax - Dated: 5-9-2017 - Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
  21. Notification No. 18/2017 - Dated: 8-8-2017 - Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August
  22. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 54 - Refund of tax.
  2. Section 52 - Collection of tax at source.
  3. Section 51 - Tax deduction at source.
  4. Section 48 - Goods and services tax practitioners.
  5. Section 47 - Levy of late fee.
  6. Section 43A - Procedure for furnishing return and availing input tax credit
  7. Section 43 - Matching, reversal and reclaim of reduction in output tax liability.
  8. Section 42 - Matching, reversal and reclaim of input tax credit.
  9. Section 39 - Furnishing of returns.
  10. Section 38 - Furnishing details of inward supplies.
  11. Section 168 - Power to issue instructions or directions.
  12. Section 16 - Eligibility and conditions for taking input tax credit.
  13. Section 10 - Composition levy.
  14. Rule 96A - Export of goods or services under bond or Letter of Undertaking
  15. Rule 96 - Refund of integrated tax paid on goods or services exported out of India
  16. Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
  17. Rule 73 - Matching of claim of reduction in the output tax liability
  18. Rule 69 - Matching of claim of input tax credit
  19. Rule 61 - Form and manner of submission of monthly return
  20. Rule 59 - Form and manner of furnishing details of outward supplies
  21. Form No. GST STL - 01.11 - List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act
  22. Note:- Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act

 

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