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    <title>Form and manner of furnishing details of outward supplies</title>
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    <description>Registered persons must electronically submit FORM GSTR-1 through the Common Portal with invoice-wise inter State and intra State supplies to registered persons, inter State supplies above the invoice threshold to unregistered persons, consolidated intra State supplies to unregistered persons by tax rate, state wise inter State supplies below the threshold by tax rate to unregistered persons, and any debit or credit notes. Filed details are made available to recipients in GSTR-2A/GSTR-4A/GSTR-6A; recipient modifications are sent to suppliers in GSTR-1A, and suppliers may accept or reject them, with GSTR-1 amended for accepted changes.</description>
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