Furnishing the details of outward supplies for QRMP

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....e, electronically through the common portal. Periodicity of furnishing of GSTR-1 * The registered persons required to furnish return for every quarter as per u/s 37 GSTR-1 shall be filled on monthly basis, from the 1st day of the month succeeding such month till the 10th day of the following month. * The registered persons required to furnish return for every quarter as per u/s 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 months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility ("IFF") electronically on the common portal. * The details of outward supplie....

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....ies with invoice value upto ₹ 1 lakh rupees made to unregistered persons for each rate of tax; [ Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 ] * (c) debit and credit notes, if any, issued during the month for invoices issued previously. * The details of outward supplies of goods or services or both furnished using the "IFF" shall include the - * (a) invoice wise details of inter-State and intra-State supplies made to the registered persons; * (b) debit and credit notes, if any, issued during the month for such invoices issued previously. As per rule 59(4A) of CGST Rules [ Inserted vide Notification No. 12/2024 - Central Tax dated 10-07-2024 ] * The additional details or the amendments of ....

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....RM GSTR-3B for the preceding month. * A registered person, as per the rule 88C(1) in respect of a tax period to whom an intimation the intimated of the difference in Part A of FORM GST DRC-01B, electronically on the common portal, 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 IFF 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 of rule 88C(2). * A registered person, to whom an intimation has been issued on the common portal under the provisions of rule 88D(1) in respect of a tax period o....