Furnishing of outward supplies: GSTR 1 filing obligations govern invoice reporting, amendments and filing restrictions for registered taxpayers. Registered persons (subject to specified exclusions) must electronically furnish invoice level and consolidated details of outward supplies in FORM GSTR 1 under section 37(1) and rule 59(1), may amend filings via FORM GSTR 1A prior to FORM GSTR 3B, and must comply with periodicity, auto population, threshold based reporting for unregistered recipients, and prescribed restrictions where GSTR 3B defaults or specified intimations remain unresolved.
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Furnishing of outward supplies: GSTR 1 filing obligations govern invoice reporting, amendments and filing restrictions for registered taxpayers.
Registered persons (subject to specified exclusions) must electronically furnish invoice level and consolidated details of outward supplies in FORM GSTR 1 under section 37(1) and rule 59(1), may amend filings via FORM GSTR 1A prior to FORM GSTR 3B, and must comply with periodicity, auto population, threshold based reporting for unregistered recipients, and prescribed restrictions where GSTR 3B defaults or specified intimations remain unresolved.
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