Outward supply reporting under GST requires electronic filing in GSTR-1, with optional amendments, invoice facility use, and filing restrictions. Registered persons required to furnish outward supply details under section 37 must file them electronically in FORM GSTR-1 for the relevant month or ... Summary
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Outward supply reporting under GST requires electronic filing in GSTR-1, with optional amendments, invoice facility use, and filing restrictions.
Registered persons required to furnish outward supply details under section 37 must file them electronically in FORM GSTR-1 for the relevant month or quarter through the common portal or a notified Facilitation Centre. Eligible quarterly filers may also use FORM GSTR-1A to amend or add outward supply details before filing GSTR-3B, and may use the invoice furnishing facility for the first and second months of a quarter within the prescribed limit. FORM GSTR-1, GSTR-1A and the invoice furnishing facility are subject to specified content requirements and filing restrictions.
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