Outward supply reporting time limit tightened under GST, with a three-year bar and limited government relaxation power. Section 37 of the Central Goods and Services Tax Act is amended to bar a registered person from furnishing details of outward supplies for a tax period after three years from the due date under section 37(1). The Government may, on the recommendation of the Council and by notification, permit such furnishing after that period, subject to conditions and restrictions, for a registered person or a class of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Outward supply reporting time limit tightened under GST, with a three-year bar and limited government relaxation power.
Section 37 of the Central Goods and Services Tax Act is amended to bar a registered person from furnishing details of outward supplies for a tax period after three years from the due date under section 37(1). The Government may, on the recommendation of the Council and by notification, permit such furnishing after that period, subject to conditions and restrictions, for a registered person or a class of registered persons.
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