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<h1>Rule 59: Registered Persons Must Submit Outward Supply Details in FORM GSTR-1 via Portal; IFF Available for Quarterly Filers.</h1> Under the Central Goods and Services Tax Rules, 2017, Rule 59 outlines the requirements for registered persons to furnish details of outward supplies of goods or services. Such details must be submitted in FORM GSTR-1 electronically via the common portal, either directly or through a Facilitation Centre. Amendments or additional details can be made using FORM GSTR-1A before filing FORM GSTR-3B. For quarterly filers, the Invoice Furnishing Facility (IFF) allows monthly submissions up to a specified limit. Compliance with previous tax period filings is mandatory for submitting current period details. Specific conditions apply for inter-State and intra-State supplies, including invoice value thresholds.