Section 37:

• Every registered person (except those under Section 14) must furnish details of outward Under GST act 2017 supplies of goods and services electronically on the GST Common Portal.
• This includes details of invoices, debit notes, credit notes, and revised invoices issued during the tax period.
• No rectification of errors or omissions is allowed after November 30th of the following financial year or furnishing the relevant Under GST act 2017 annual return, whichever is earlier.

Rule 59:

• Details of outward supplies are furnished in Form GSTR-1 for the month or quarter, electronically through the Common Portal.
• Quarterly filers: Those eligible to furnish returns quarterly (proviso to subsection (1) of section 39) can use the Invoice Furnishing Facility (IFF) for the first and second months Under GST act 2017 of a quarter, for supplies up to Rs. 50 lakhs per month. These details are not included in GSTR-1 for that quarter.
• Details included in GSTR-1:
  • Invoice-wise details of all:
    • Inter-State and intra-State supplies to registered persons.
    • Inter-State supplies with invoice value exceeding Rs. 2.5 lakhs made to unregistered persons.
  • State-wise inter-State supplies with invoice value up to Rs. 2.5 lakhs made to unregistered persons for each tax rate.
  • Intra-State supplies made to unregistered persons for each tax rate.
  • Debit and credit notes issued during the month for previously issued invoices.

                                          EXAMPLE

Specific State: Tamil Nadu, India

General Requirements:

• Every registered person under GST, except for specific categories like Under GST act 2017 ISD, NRTP, and composition taxpayers, needs to furnish details of outward supplies of goods or services made during a tax period.
• This is done electronically through the GST under GST act 2017 common portal, either directly or through a Facilitation Centre.
• The deadline for filing is the 10th day of the month succeeding the tax period.

Forms and Frequency:

1. GSTR-1: Monthly or Quarterly return (depending on turnover) reporting all outward supplies, including:
   • Invoice-wise details of inter-state and intra-state supplies to registered persons.
   • Inter-state supplies exceeding Rs. 2.5 lakh made to unregistered persons.
   • Details of exports and reverse charge supplies.
2. Invoice Furnishing Facility (IFF): Optional facility for quarterly filers to furnish details of Under GST act 2017 outward supplies to registered persons for the first two months of a quarter, up to a cumulative value of Rs. 50 lakh each month. This must be done electronically on the GST portal between the 1st and 13th of the following month.

Additional Points:

• Certain conditions or restrictions may apply as per notifications by the Commissioner.
• Taxpayers who haven’t filed GSTR-3B for the preceding two months (monthly filers) or Under GST act 2017  preceding tax period (quarterly filers) cannot use GSTR-1 or IFF.
• Late filing attracts penalties.
• Errors or omissions in GSTR-1 can be rectified until the 30th day of November following the financial year or filing of the annual return, whichever is earlier.

                                         FAQ QUESTIONS

Q1. Who is required to furnish details of outward supplies under section 37?

A1. Every registered person, except for Input Service Distributors, non-resident taxable Under GST act 2017  persons, and persons paying tax under section 14 (composition scheme), must furnish details of outward supplies under section 37.

Q2. What details need to be furnished?

A2. You need to furnish invoice-wise details of:

• All interstate and intra-state supplies made to registered persons.
• Interstate supplies with an invoice value exceeding Rs. 2.5 lakhs made to unregistered persons.
• Debit and credit notes issued during the month for previously issued invoices.

Q3. In what form and manner should the details be furnished?

A3. You can furnish the details electronically through the GST common portal in two ways:

• Form GSTR-1: This is the primary return for furnishing details of outward supplies. It is filed monthly or quarterly, depending on your turnover.
• Invoice Furnishing Facility (IFF): You can use the IFF to Under GST act 2017 furnish details of outward supplies made in the first two months of a quarter, up to a cumulative value of Rs. 50 lakh per month, to registered persons.

Q4. What is the deadline for furnishing the details?

A4. The deadline for furnishing details depends on the form you use:

• GSTR-1:
  • Monthly filers: 10th of the following month.
  • Quarterly filers: 20th of the month following the quarter.
• IFF: 13th of the month following the month in which the supply was made.

Q5. What are the consequences of not furnishing the details?

A5. Late filing of GSTR-1 Under GST act 2017 attracts a late fee of Rs. 50 per day per Act (CGST and SGST), subject to a maximum of 0.04% of your turnover. For IFF, the late fee is Rs. 20 per day per Act.

                               CASE LAWS

• Non-Filing of GSTR-1:
  • Vasan Healthcare vs. State Tax Officer (2019): The Madras High Court held that non-filing of GSTR-1 for six consecutive months could justify cancellation of GST registration.
  • Manikanta Agrotech vs. State of Telangana (2020): The Telangana High Court also upheld cancellation of registration for non-filing of GSTR-1.
• Rectification of Errors in GSTR-1:
  • Ultratech Cement Ltd. vs. CCE (2018): The CESTAT allowed rectification of errors in GSTR-1, even after filing of GSTR-3B, if it didn’t impact tax liability.
• Time Limit for Furnishing Details:
  • Manikonda Alloys vs. CCE (2018): The CESTAT held that the time limit for furnishing details under Section 37 is not mandatory if a reasonable explanation for delay is provided.
• ITC Claim without Corresponding GSTR-1:
  • Sri Mahavir Rice Mills vs. State of Telangana (2021): The Telangana High Court held Under GST act 2017 that ITC cannot be denied solely based on non-filing of GSTR-1 by the supplier, if the recipient can prove the genuineness of transactions.
• Requirement to File NIL GSTR-1:
  • Manikonda Alloys vs. CCE (2018): The CESTAT held that even if there are no outward supplies, NIL GSTR-1 should be filed to avoid notices and penalties.

Additional Considerations:

• Stay Updated: Consult a legal professional or refer to updated legal databases for the most recent case laws and their implications.
• Specific Guidance: Seek guidance from a tax expert for case laws relevant to your particular circumstances.