TMI BlogFurnishing the details of outward supplies for QRMPX X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. Periodicity of furnishing of GSTR-1 The registered persons required to furnish return for every quarter as per u/s 37 GSTR-1 shall be filled on monthly basis, from the 1st day of the month succeeding such month till the 10th day of the following month. The registered persons required to furnish return for every quarter as per u/s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of outward supplies of goods or services or both furnished 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. Restrictions in furnishing of form GSTR-1/IFF As per Rule 59(6), Notwithstanding anything contained in this rule, in case of defaulting of return in form GSTR-3B, restriction have been prescribed from filling Form GSTR-1 of IFF, as the case may be follow. Registered person opted QRMP:- He shall not be allowed to furnish the details of outward supplies of goods or services or both in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR-1 or using the invoice furnishing facility, if he has not furnished the details of the bank account as per the provisions of rule 10A . Rectification of return Any registered person, who has furnished the details on or before the due date for any tax period, shall, upon discovery of any error or omission therein, rectify such error or omission 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. Time Limit for rectification in details furnished of outward supplies Any registered person can't rectification of error or omission in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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