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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VIII Returns This
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Rule 59 - Form and manner of furnishing details of outward supplies - Central Goods and Services Tax Rules, 2017

Extract

..... registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF”) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month. 4[Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.] 5[Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of Ju .....

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Rule 59 - Form and manner of furnishing details of outward supplies - Central Goods and Services Tax Rules, 2017

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..... on, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished .....

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Rule 59 - Form and manner of furnishing details of outward supplies - Central Goods and Services Tax Rules, 2017

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..... TR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 2[(5) Notwithstanding anything contained in this rule, - (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or bo .....

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Rule 59 - Form and manner of furnishing details of outward supplies - Central Goods and Services Tax Rules, 2017

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