Section 37 CGST Act 2017 – Furnishing details of outward supplies.

By | April 17, 2017
(Last Updated On: October 5, 2023)

Section 37 CGST Act 2017

[ Section 37 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 37 CGST Act 2017 explains Furnishing details of outward supplies and is covered in Chapter IX – Returns

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Furnishing details of outward supplies.

37. (1) Every registered person, other than an Input Service Distributor, a nonresident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically ,10[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 11[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]:

12[***]

13[Provided that that the Commissioner may, for reasons to be recorded in writing, by notification [ Note -1 to 8 ], extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:

14[Provided further that]  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.

(2) 15[***].

(3) Any registered person, who has furnished the details under sub-section (1) for any tax period  16[***] , 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:

Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after 17[the thirtiethday of November]  following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

9[“Provided further that the 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, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”.

18[(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:

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.]

19[(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:

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.]

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.


Notes on Section 37 of CGST Act 2017

19. Inserted by the Finance Act, 2023, w.e.f. 1-10-2023.

18.  Inserted by the Finance Act, 2022, w.e.f. 1-10-2022.

17. Substituted for “furnishing of the return under section 39 for the month of September” by the Finance Act, 2022, w.e.f. 1-10-2022.

16. Words “and which have remained unmatched under section 42 or section 43” omitted by the Finance Act, 2022, w.e.f. 1-10-2022.

15. Omitted by the Finance Act, 2022, w.e.f. 1-10-2022. Prior to its omission, sub-section (2) read as under:

“(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.”

14. Substituted for “Provided also that” by the Finance Act, 2022, w.e.f. 1-10-2022.

13.Substituted for “Provided further that” by the Finance Act, 2022, w.e.f. 1-10-2022.

12. Omitted by the Finance Act, 2022, w.e.f. 1-10-2022. Prior to its omission, proviso read as under:

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:”

11. Substituted for “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” by the Finance Act, 2022, w.e.f. 1-10-2022.

10. Inserted by the Finance Act, 2022, w.e.f. 1-10-2022.

9 Inserted by the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018, w.e.f. 31-12-2018. Refer   Order No 02/2018 Central Tax Dated 31.12.2018 : Extension of due date for availing ITC of FY 2017-18

8  under second provio to section 38(1) of CGST Rules 2017 : Notification No 44/2018 Central Tax  10th September, 2018 : GSTR 1 due date extended if aggregate turnover above Rs 1.5 crores. from July 2017 to March 2019

7 under second provio to section 38(1) of CGST Rules 2017 : Notification No 32 /2018 Central Tax Dated 10th August, 2018: GSTR-1 Due date for July 2018 to March 2019 if Turnover more than 1.5 Crore

6 . Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018

5. Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores  and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 72/2017 Central Tax Dated 29th December, 2017

  1. Extension of  time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August 2017 vide Notification No 18/2017 Central Tax Dated 08th August, 2017 
  2.  Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September, 2017
  3. Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017
  4. Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores vide Notification No 58/2017 Central Tax Dated 15th November, 2017

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