https://www.taxtmi.com/acts?id=28381 Registered persons required to furnish outward supply details under section 37 must file them electronically in FORM GSTR-1 for the relevant month or quarter through the common portal or a notified Facilitation Centre. Eligible quarterly filers may also use FORM GSTR-1A to amend or add outward supply details before filing GSTR-3B, and may use the invoice furnishing facility for the first and second months of a quarter within the prescribed limit. FORM GSTR-1, GSTR-1A and the invoice furnishing facility are subject to specified content requirements and filing restrictions. en-us Thu, 29 Jun 2017 11:24:47 +0530 Sat, 27 Jun 2026 13:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28381 Registered persons required to furnish outward supply details under section 37 must file them electronically in FORM GSTR-1 for the relevant month or quarter through the common portal or a notified Facilitation Centre. Eligible quarterly filers may also use FORM GSTR-1A to amend or add outward supply details before filing GSTR-3B, and may use the invoice furnishing facility for the first and second months of a quarter within the prescribed limit. FORM GSTR-1, GSTR-1A and the invoice furnishing facility are subject to specified content requirements and filing restrictions. Act-Rules GST Thu, 29 Jun 2017 11:24:47 +0530 https://www.taxtmi.com/acts?id=28381