TaxTMI 
TaxTMI 
Form and manner of furnishing details of outward supplies
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....d person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.] (2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second mon....
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....tered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. ^12[(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the - (a) invoice wise details of - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-Stat....
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....ies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.] ^9[(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has eit....
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....pplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of f....
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....oods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.]" 2. Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 3. Inserted vide Notification No. 01/2021-Central Tax dated 01-01-2021 4. Inserted vide Notification No. 13/2021- Central Tax dated 01-05-2021 5. Inserted vide Notification No. 27/2021 - Central Tax dated 01-06-2021 6. Substituted vide Notification No. 35/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022 before it was read as, "for preceding two months" 7. Omitted vide Notification No. 35/20....