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Form and manner of furnishing details of outward supplies

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..... furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a 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 .....

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..... ll not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 , if he has not furnished the return in FORM GSTR-3B 6 [ for the preceding month ] ; (b) a registered person, 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; 7 [ **** ]] 8 [ (d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in re .....

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..... Central Tax dated 10-11-2020 w.e.f. 01-01-2021 before it was read as 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the (a) invoice wise details of all - (i) inter-State and intra-State supplies made to the regist .....

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..... furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, 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 u .....

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