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Furnishing details of outward supplies.

Section 37 - Uttar Pradesh SGST - RETURNS - GST - States - 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 provisions of sectio .....

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g 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 details of outward su .....

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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 person who has .....

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he 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 details under sub-se .....

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