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Furnishing details of outward supplies

Section 32 - Draft-Bills-Reports - RETURNS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 32 - CHAPTER- VIII RETURNS 32. (1) Every registered taxable person, other than an input service distri .....

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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 the time and in the manner as may be prescribed: PROVIDED that t .....

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e Commissioner of [Central / State] Goods and Services Tax shall be deemed to be approved by the Commissioner of [State/Central] Goods and Services Tax. Explanation.- For the purposes of this section, the expression details of outward supplies shall .....

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33 or the details pertaining to inward supplies of input service distributor under sub-section (4) of section 333, shall either accept or reject the details so communicated, on or before the seventeenth day of the month succeeding the tax period and .....

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