Furnishing details of outward supplies requires electronic monthly filing, recipient verification window, and rectification with tax payment. Section 37 requires every registered person, subject to specified exclusions, to electronically furnish and communicate details of outward supplies for each tax period within the prescribed monthly deadline; recipients must accept or reject those details within the prescribed verification window and the supplier's records amend accordingly. Unmatched details must be rectified in the prescribed manner with payment of any shortfall tax and interest in the relevant period's return, and rectifications are barred after the September return for the financial year or after filing the relevant annual return. 'Details of outward supplies' include invoices, debit notes, credit notes and revised invoices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing details of outward supplies requires electronic monthly filing, recipient verification window, and rectification with tax payment.
Section 37 requires every registered person, subject to specified exclusions, to electronically furnish and communicate details of outward supplies for each tax period within the prescribed monthly deadline; recipients must accept or reject those details within the prescribed verification window and the supplier's records amend accordingly. Unmatched details must be rectified in the prescribed manner with payment of any shortfall tax and interest in the relevant period's return, and rectifications are barred after the September return for the financial year or after filing the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices.
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