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Furnishing details of outward supplies.

Section 37 - Goa SGST - RETURNS - Goa Goods and Services Tax Act, 2017 - Section 37 - CHAPTER IX Returns 37. - (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provi .....

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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 detail .....

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urnishing 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 central tax shall be deemed to be notified by the Commissioner. (2) Every registered .....

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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 detai .....

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