Form and manner of furnishing details of outward supplies

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Full Text of the Document

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....goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR- 1 shall include, inter alia, - (a) invoice wise details of all - (i) inter-State and intra-State supp....