Section 37 of CGST Act 2017: Furnishing Details of Outward Supplies in Returns

Provisions under Section 37 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing Details of Outward Supplies in Returns”:

Section 37 of CGST Act 2017: Furnishing Details of Outward Supplies (CHAPTER IX – RETURNS)

(1) 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 section 51 or section 52, shall furnish, electronically, subject to such conditions and restrictions and in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the 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 shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies: [Refer Note 1(a) & (b)]

Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period: [Refer Note 1(c)]

Provided further that Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: [Refer Note 1(d)]

Provided also that Provided further that any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. [Refer Note 1(e)]

(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, 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. [Refer Note 1(f)]

(3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, 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: [Refer Note 1(g)]

Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September the thirtieth day of November following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. [Refer Note 1(h)]

(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him: [Refer Note 2(i)]

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. [Refer Note 1(i)]

(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: [Note 2]

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details. [Note 2]

Explanation: For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.

Note: CBEC notifies 01/07/2017 as the Commencement date for Sections 6 to 9, 11 to 21, 31 to 41, 42 [except proviso to sub-section (9)], 43 [except proviso to sub-section (9)], 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of the CGST Act 2017, vide Notification 9/2017.

Amendments History:

1. Amendments made vide Section 103 of the Finance Act 2022 (GOI Notification dated 30/03/2022) followed with Central Tax Notification 18/2022 on commencement date of 01/10/2022:

(a) In sub-section (1) the text “subject to such conditions and restrictions and” inserted after the text “shall furnish, electronically”.

(b) In sub-section (1) the text “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” substituted with the text “shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies”.

(c) First proviso to Sub-section (1) omitted.

(d) In second proviso to Sub-section (1), the text “Provided further that” substituted with the text “Provided that”.

(e) In third proviso to Sub-section (1), the text “Provided also that” substituted with the text “Provided further that”.

(f) Sub-section (2) omitted.

(g) In sub-section (3) the text “and which have remained unmatched under section 42 or section 43” omitted.

(h) In proviso to sub-section (3) the text “furnishing of the return under section 39 for the month of September” substituted with the text “the thirtieth day of November”.

(i) Sub-section (4) inserted along with first proviso.

2. Sub-section (5) inserted vide the Finance Act, 2023, followed with Central Tax Notification 28/2023 on commencement date of 01/10/2023.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

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