Furnishing Details of Outward Supplies (Section 37 GST)

Furnishing Details of Outward Supplies (Section 37 GST) : Section 37 Deals with the Furnishing Details of Outward Supplies. The following article is an detailed Explanation of Furnishing Details of Outward Supplies which includes Who is required to furnish details of outward supplies (Section 37(1) read with rule 59(1) of CGST Rules), What is the due date of submission of GSTR-1 (Section 37(1)), What kind of details of outward supplies are required to be furnished in GSTR-1, Communication of details of GSTR-1 to the recipient of supply Section 37(2) and How are the details of outward supply furnished in prior periods amended Section 37(3) etc.

Who is required to furnish details of outward supplies

Who is required to furnish details of outward supplies (Section 37(1) read with rule 59(1) of CGST Rules).

The details of outward supplies (see definition) of both goods and services are required to be furnished by every registered person including casual registered person except the following:

  1. input service distributor (ISD)
  2. non-resident taxable person (NRTP)
  3. person paying tax under composition scheme
  4. person deducting tax at source
  5. person collecting tax at source i.e., ecommerce operator (ECO), not being an agent
  6. a supplier of online information and database access or retrieval services (OIDAR)

The above excluded persons have to file special returns which have been discussed in subsequent pages of this Chapter under Heading No. 6 “Special Returns”.

Form for submission of details of outward supplies

What is the form for submission of details of outward supplies [Section 37(1) read with rule 59(1) of CGST Rules].

The details of outward supplies are required to be furnished, electronically, in Form GSTR-1. Such details can be furnished through the common portal, either directly or from a notified Facilitation Centre.

Due date of submission of GSTR-1

GSTR-1 for a particular month is filed on or before the 10th day of the immediately succeeding month. In other words, GSTR-1 of a month can be filed any time between 1st and 10th day of the succeeding month

It may be noted that GSTR-1 cannot be filed during the period from 11th day to 15th day of month succeeding the tax period.

The due date of filing GSTR-1 may be extended by the Commissioner/Commissioner of State GST/Commissioner of UTGST for a class of taxable persons by way of a notification.

kind of details of outward supplies are required to be furnished in GSTR-1

The registered person is required to furnish details of invoices and revised invoices issued in relation to supplies made by him to registered and unregistered persons during a month and debit notes and credit notes in GSTR-1 in the following manner:

Invoice-wise*
details of ALL
Consolidated details
of ALL
Debit and
credit notes
Inter-State and Intra- State supplies made to registered persons Intra-State supplies made to unregistered persons for each rate of tax Issued during the
month for invoices
issued previously
Inter-State supplies
made to unregistered persons with invoice value exceeding Rs.2,50,000
Inter-State supplies
made to unregistered
persons with invoice value upto Rs.2,50,000 for each rate of tax separately for each State

 

It can be seen from the above table that uploading of invoices depends on whether the supply is B2B or B2C plus whether the supply is intra-State or inter- State.

For B2B supplies, all invoices will have to be uploaded irrespective of whether they are intra-State or inter- State supplies. This is so because the recipient will take ITC and thus, invoice matching is required to be done.

For B2C supplies, uploading in general may not be required as the buyer will not be taking ITC. However, still in order to implement the destination based principle, invoices of value more than Rs.2.5 lakh in inter-State B2C supplies will have to be uploaded.

Furnishing Details of Outward Supplies Section 37 GST

For inter-State invoices below Rs.2.5 lakh, State wise summary will be sufficient and for all intra-State invoices, only consolidated details will have to be given.

The provisions relating to uploading of invoices have been explained by way of a diagram given at the next page. Invoices can be uploaded at any time during the tax period and not just at the time of filing.

Invoices can be modified/deleted any number of times till the submission of GSTR-1 of a tax period. The uploaded invoice details are in a draft version till the GSTR-1 is submitted and can be changed irrespective of due date.

Indication of HSN details

The minimum number of digits of HSN code that a filer has to upload depend on his turnover in the last year.

Notification No. 12/2017 CT 28.06.2017, which has been issued in this regard, provides as under:

Annual turnover in the preceding
financial year
Number of Digits of HSN
Code
Upto  Rs.1.5 core Nill
More than Rs.1.5 crore and upto  Rs.5 crore 2
More than Rs.5 crore 4

Communication of details of GSTR-1 to the recipient of supply Section 37(2)

The details of outward supplies for a month furnished by the supplier are communicated and made available electronically (auto populated) to the respective recipient(s) in Part A of Form GSTR- 2A/ Form GSTR-4A (in case of registered person opting for composition levy) and Form GSTR-6A (in case of ISD) through the common portal after the 10th day of the succeeding month (due date of filing of GSTR-1).

The recipient is provided an opportunity to add, correct or delete such details in a two-way communication process. After such modifications, recipient files the details of inward supplies in Form GSTR-2 by 15th day of that month.

The details of inward supplies added, corrected or deleted by the recipient in Form GSTR-2/Form GSTR-4 (quarterly return for registered person opting for composition levy)1/Form GSTR-62 (in case of ISD) are made available to the supplier electronically in Form GSTR-1A through the common portal.

The supplier may either accept or reject the modifications made by the recipient between 15th day and 17th day of that month. If supplier accepts the modifications made by the recipient, GSTR-1 furnished earlier by him gets amended accordingly.

Details of outward supply furnished in prior periods amended

Scope of amendment/ correction entries

The supplier can make amendments in the particulars furnished in GSTR-1 filed by him for the prior periods if he agrees to the mismatch report communicated to him by the system every month, after the processing of the return.

The details of original debit notes/ credit notes / refund vouchers issued by the tax-payer in the current tax period as also the revision in the debit notes/ credit notes/ refund vouchers issued in the earlier tax periods are required to be shown in Table 9 of the GSTR 1.

Ordinarily in Amendment Table the suppler is required to give details of original invoice (No and Date), the particulars of which have been wrongly entered in GSTR-1 of the earlier months and are now sought to be amended. However, it may happen that, a supplier altogether forgets to include the entire original invoice while furnishing the GSTR-1 for a particular month.

Rectification of errors

Consequent to the mismatch report communicated to the supplier u/s 42 or 434, if he discovers any error or omission, he shall rectify the same in the tax period during which such error or omission is noticed, and pay the tax and interest, if any, in case there is short payment, in the return to be furnished for such tax period.

Time limit for rectification

Suppose for some reason, supplier could not make correction at the time of filing of GSTR-1 for the month of October, 2017 then he can make such amendments in the subsequent periods.

However, the maximum time limit within which such amendments are permissible is earlier of the following dates:

  • Date of filing of monthly return u/s 39 for the month of September following the end of the financial year to which such details pertain or
  • Date of filing of the relevant annual return

Conclusion: Furnishing Details of Outward Supplies

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