Section 37 of CGST Act, 2017 Furnishing details of outward supplies



Furnishing details of outward supplies, Section 37 of CGST Act, 2017


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The below post explains about Furnishing details of outward supplies under section 37 of CGST Act,2017.


Section 37 of CGST Act, 2017 explains Furnishing details of outward supplies as below: (The amendments if any will also be updated here soon).


The extract of Section 37 of CGST Act,2017 quoted below:


37  Furnishing details of outward supplies


37. (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, in such form and manner as may be prescribed, the

Section 37 of CGST Act, 2017 Furnishing details of outward suppliesdetails 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:

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:

Provided further 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:

Provided also 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


(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.


(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:

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 following the end of the financial year to which such details pertain, or

furnishing of the relevant annual return, whichever is earlier.

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.


The above information clarifies about Furnishing details of outward supplies under section 37 of CGST Act,2017.  


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