TMI BlogFurnishing the details of outward supplies other than QRMP Section 37(1)X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(1) of CGST Act , every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or TDS deductor section 51 or TCS collecting section 52 , or other than a person referred to in section 14 of the IGST Act, shall furnish, electronically, the details of outward supplies of goods or services or both the details of outward supplies of goods or services or both, under section 37, shall furnish such details in FORM GSTR-1 for the month as the case may be, electronically through the common portal. Extension of Due date: - The Commissioner may, for reasons to be recorded in writing, by n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... class of taxable persons. The supplier of the goods or services shall either accept or reject the modification, addition or deletion of the invoice data by the: Recipient in Form GSTR-2 under section 38, Input Service Distributors in Form 6 and Composition dealer in Form GSTR-4. Corrections done in GSTR-2, 4 or 6 will be populated in GSTR 1A and supplier of goods and or services shall either accept or reject the details on or before the 17th day but not before the 15th day of the succeeding month and GSTR 1 shall stand amended accordingly. The Outward Supply Statement ( Sale) (GSTR 1 Return) has following main sections: Rule 67A Manner of furnishing of return or details of outward supplies by short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished using the IFF shall include the (a) invoice wise details of inter-State and intra-State supplies made to the registered persons; (b) debit and credit notes, if any, issued during the month for such invoices issued previously. Other relevant provision regarding furnishing outward details (i.e. GSTR-1) a) GSTR-1 Can file before the end of the current tax period No, A taxpayer cannot file GSTR-1 before the end of the current tax period. However, following are the exception to this rule a) Casual taxable person b) Cancellation of GSTN of normal taxpayer a taxpayer who has applied for cancellation of registration will be allowed to file GSTR-1 after confirming re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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