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GST Returns - Furnishing details of outward supplies

GST Returns - Furnishing details of outward supplies - Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 16-2-2017 Last Replied Date:- 16-2-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Returns-I Section 32: Furnishing details of outward supplies The proviso reads as follows: (1) Every registered taxable person, other than an input service distributor, a nonresident taxable person and a person paying tax under the provisions of section 9, section 46 or section 56, shall furnish, .....

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extend the time limit for furnishing such details: PROVIDED FURTHER that any extension of time limit approved by the 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 include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax .....

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the details under sub-section (1) for any tax period and which have remained unmatched under section 37 or section 38, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed 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 re .....

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