Outward supply reporting under GST requires timely electronic filing, limited rectification, and compliance with filing bars. Furnishing of outward supply details under Section 37 of the Central Goods and Services Tax Act, 2017 requires every registered person, except specified categories, to electronically submit details of outward supplies for a tax period by the prescribed due date and in the prescribed manner. The Commissioner may extend the time limit by notification for specified classes of taxable persons, and may rectify errors or omissions subject to payment of tax and interest where short payment results. Filing is barred if previous tax periods remain unfurnished and after three years from the due date, subject to notified relaxations.
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Provisions expressly mentioned in the judgment/order text.
Outward supply reporting under GST requires timely electronic filing, limited rectification, and compliance with filing bars.
Furnishing of outward supply details under Section 37 of the Central Goods and Services Tax Act, 2017 requires every registered person, except specified categories, to electronically submit details of outward supplies for a tax period by the prescribed due date and in the prescribed manner. The Commissioner may extend the time limit by notification for specified classes of taxable persons, and may rectify errors or omissions subject to payment of tax and interest where short payment results. Filing is barred if previous tax periods remain unfurnished and after three years from the due date, subject to notified relaxations.
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