Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 37, verbatim (show)
Section 37
*Section 37. Furnishing details of outward supplies. -
(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically 1[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details 2[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]:
3[***]
4[Provided that] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:
5[Provided further that] any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.
(2) 3[***]
(3) Any registered person, who has furnished the details under sub-section (1) for any tax period 3[***], shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after 6[the thirtieth day of November] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.
7[Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019]
1[(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods]
Explanation. -For the purposes of this Chapter, the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.
8[(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.]
* Enforced w.e.f. 22nd June, 2017.
1. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed".
3. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided further that".
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided also that".
6. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "furnishing of the return under section 39 for the month of September".
7. Inserted by CGST (Second Removal of Difficulties) Order, 2018 issued under C.B.I. & C. vide Order No. 02/2018-Central Tax dated 31.12.2018.
8. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 142 of The Finance Act 2023 (No. 8 of 2023).
Sub-section (1)
37(1)Persons, details and deadline
shall furnish, electronically subject to such conditions and restrictions and in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax periodSection 37(1)
The duty covers registered persons other than Input Service Distributors, non-resident taxable persons and persons paying under sections 10, 51 or 52. The details cover outward supplies effected during the tax period.
Questions to answer on the fileWho must furnish the details5 questions
Questions to answer on the fileThe time limit and its extension5 questions
Questions to answer on the fileCommunication of the details to the recipient2 questions
37(1), communication limbCommunication to recipients
shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said suppliesSection 37(1), communication limb
Recipients must receive the outward supply details under the prescribed framework. The communication requirement has its own prescribed timing, manner, conditions and restrictions.
37(1), provisosExtensions of time
the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified thereinSection 37(1), provisos
The extension must identify the class covered and rests on written reasons. An extension by the State tax or Union territory tax Commissioner is deemed notified by the Commissioner.
Sub-section (3)
37(3)Errors and short payment
shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if anySection 37(3)
A person who furnished details must correct discovered errors or omissions in the prescribed manner. Short payment caused by the error or omission requires tax and interest, if any, through the return for such tax period. The law does not settle whether that means the original period or the period of discovery and correction.
Questions to answer on the file5 questions
37(3), first provisoRectification cutoff
no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after the thirtieth day of November following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlierSection 37(3), first proviso
The relevant year is the financial year to which the outward supply details pertain. Furnishing the annual return can close the correction window before the November date.
Questions to answer on the file4 questions
37(3), second provisoHistorical extension
the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019Section 37(3), second proviso
The extension uses the section 39 return for September 2018 as its opening reference. Its endpoint is the due date for outward supply details for March 2019 or the January to March 2019 quarter.
Questions to answer on the file2 questions
37(4) and provisoMissing earlier details
A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by himSection 37(4) and proviso
Any earlier-period omission triggers the filing restriction. The Government may notify an exception for a person or class on the Council's recommendations, with stated conditions and restrictions.
Questions to answer on the file3 questions
37, ExplanationDocuments included
the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax periodSection 37, Explanation
The definition applies throughout the Chapter. The documents must relate to outward supplies made during a tax period.
37(5) and provisoThree-year filing limit
A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said detailsSection 37(5) and proviso
The due date starts the three-year period. The Government may notify an exception for a person or class on the Council's recommendations, subject to conditions and restrictions.
Questions to answer on the file3 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
What the details of outward supplies include the Explanation
Questions to answer on the file1 question
Frequently asked questions
Who falls outside the ordinary furnishing requirement?
Input Service Distributors, non-resident taxable persons and persons paying under sections 10, 51 or 52 are excluded. Other registered persons furnish outward supply details under the prescribed requirements.
Section 37(1)
What closes the ordinary rectification window?
The earlier of the thirtieth day of November following the relevant financial year and furnishing the relevant annual return closes it. The relevant year is the year to which the details pertain.
Section 37(3), first proviso
Which return carries tax and interest resulting from correction?
The law does not settle whether the return is for the original period or for the period of discovery and correction. Sub-section (3) refers to the return for such tax period.
Section 37(3)
Can the Government permit filing while earlier details are missing?
The Government may notify an exception for a person or class on the Council's recommendations. The notification may impose conditions and restrictions.
Section 37(4), proviso
Amendment history
The CBIC text carries 9 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| enforced the section | Notification No. 09/2017-Central Tax dated 28th June, 2017[2] | 1 July 2017; the source's note reads 22nd June, 2017, which is wrong for this section | |
| 1 | inserted "subject to such conditions and restrictions and" in sub-section (1), and inserted sub-section (4) with its proviso | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 2 | substituted the closing words of sub-section (1) for "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed" | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 3 | omitted the proviso then standing first in sub-section (1), the whole of sub-section (2), and words in sub-section (3) | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 4 | substituted "Provided that" for "Provided further that" in sub-section (1) | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 5 | substituted "Provided further that" for "Provided also that" in sub-section (1) | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 6 | substituted "the thirtieth day of November" for "furnishing of the return under section 39 for the month of September" in the first proviso to sub-section (3) | section 103 of The Finance Act 2022 (No. 6 of 2022)[3][4] | 1 October 2022, vide Notification No. 18/2022 - CT dated 28.09.2022 |
| 7 | inserted the second proviso to sub-section (3) | CGST (Second Removal of Difficulties) Order, 2018, Order No. 02/2018-Central Tax dated 31.12.2018[5] | 31 December 2018 |
| 8 | inserted sub-section (5) and its proviso | section 142 of The Finance Act 2023 (No. 8 of 2023)[6][7] | 1 October 2023, vide Notification No. 28/2023-C.T. dated 31 July 2023 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 59 of the CGST Rules, 2017 | 37(1) prescribed by rule 59 of the CGST Rules 2017 | 37(1) "in such form and manner as may be prescribed" |
| Section 2 | 37(1) defined by Section 2 clause (106) | 37(1) "effected during a tax period" |
| Section 10 | 37(1) branches on Section 10 | 37(1) "other than... a person paying tax under the provisions of section 10" |
| Section 51 | 37(1) branches on Section 51 | 37(1) "a person paying tax under the provisions of... section 51" |
| Section 52 | 37(1) branches on Section 52 | 37(1) "a person paying tax under the provisions of... section 52" |
| Section 44 | the first proviso to 37(3) branches on Section 44 | "or furnishing of the relevant annual return, whichever is earlier" |
| Section 39 | 37(3) requires Section 39 | second proviso to 37(3) "the return under section 39" |
| Section 16 | Section 16 requires this provision | 16(2)(aa) "communicated to the recipient of such invoice or debit note in the manner specified under section 37" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (11)
| Number | Date | Subject |
|---|---|---|
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
| Circular No. 193/05/2023-GST | 17 July 2023 | Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 |
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 142/12/2020-GST | 9 October 2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 |
| Circular No. 138/08/2020-GST | 6 May 2020 | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
| Circular No. 123/42/2019-GST | 11 November 2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. |
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
| Circular No. 15/15/2017-GST | 6 November 2017 | Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively. |
| Circular No. 7/07/2017-GST | 1 September 2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. |
Notifications (51)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be made under this section |
| Notification No. 09/2024-Central Tax | 12 April 2024 | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 made under this section |
| Notification No. 41/2023-Central Tax | 25 August 2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 18/2023-Central Tax | 17 July 2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 14/2023-Central Tax | 19 June 2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section |
| Notification No. 11/2023-Central Tax | 24 May 2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 25/2022-Central Tax | 13 December 2022 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. made under this section |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 17/2021-Central Tax | 1 June 2021 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. made under this section |
| Notification No. 12/2021-Central Tax | 1 May 2021 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 made under this section |
| Notification No. 07/2021-Central Tax | 27 April 2021 | Seeks to make second amendment (2021) to CGST Rules.. |
| Notification No. 01/2021-Central Tax | 1 January 2021 | Seeks to make amendment (2021) to CGST Rules, 2017. |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 83/2020-Central Tax | 10 November 2020 | Seeks to extend the due date for FORM GSTR-1. amended by a later instrument |
| Notification No. 75/2020-Central Tax | 15 October 2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. made under this section |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 58/2020-Central Tax | 1 July 2020 | Seeks to make eighth amendment (2020) to CGST Rules. |
| Notification No. 48/2020-Central Tax | 19 June 2020 | seeks to make sixth amendment (2020) to CGST Rules. |
| Notification No. 39/2020-Central Tax | 5 May 2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
| Notification No. 22/2020-Central Tax | 23 March 2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. made under this section |
| Notification No. 23/2020-Central Tax | 23 March 2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. made under this section |
| Notification No. 28/2020-Central Tax | 23 March 2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020. made under this section |
| Notification No. 76/2019-Central Tax | 26 December 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November, 2019. made under this section |
| Notification No. 63/2019-Central Tax | 12 December 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section |
| Notification No. 64/2019-Central Tax | 12 December 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. made under this section |
| Notification No. 57/2019-Central Tax | 26 November 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section |
| Notification No. 58/2019-Central Tax | 26 November 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. made under this section |
| Notification No. 53/2019-Central Tax | 14 November 2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section |
| Notification No. 46/2019-Central Tax | 9 October 2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. amended by a later instrument made under this section |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 28/2019-Central Tax | 28 June 2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019. amended by a later instrument made under this section |
| Notification No. 23/2019-Central Tax | 11 May 2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. made under this section |
| Notification No. 21/2019-Central Tax | 23 April 2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019. amended by a later instrument |
| Notification No. 17/2019-Central Tax | 10 April 2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019. made under this section |
| Notification No. 12/2019-Central Tax | 7 March 2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. amended by a later instrument made under this section |
| Notification No. 72/2018-Central Tax | 31 December 2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. made under this section |
| Notification No. 63/2018-Central Tax | 29 November 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. made under this section |
| Notification No. 44/2018-Central Tax | 10 September 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. amended by a later instrument |
| Notification No. 37/2018-Central Tax | 24 August 2018 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 made under this section |
| Notification No. 32/2018-Central Tax | 10 August 2018 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 made under this section |
| Notification No. 18/2018-Central Tax | 28 March 2018 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores. made under this section |
| Notification No. 72/2017-Central Tax | 29 December 2017 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. made under this section |
| Notification No. 58/2017-Central Tax | 15 November 2017 | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores superseded by a later instrument made under this section |
| Notification No. 51/2017-Central Tax | 28 October 2017 | Eleventh Amendment to CGST Rules, 2017 |
| Notification No. 29/2017-Central Tax | 5 September 2017 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. |
| Notification No. 18/2017-Central Tax | 8 August 2017 | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. superseded by a later instrument made under this section |
| Notification No. 17/2017-Central Tax | 27 July 2017 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 37 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- In which return must the tax and the interest on a short payment discovered under sub-section (3) be paid: the return for the tax period to which the erroneous details relate, or the return for the period in which the error or omission was discovered and rectified? The words "in the return to be furnished for such tax period" carry both readings and the section settles neither.
See also
- Rule 59 of the CGST Rules, 2017: form and manner of furnishing details of outward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 44 of the CGST Act, 2017: annual return
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Section 38 of the CGST Act, 2017: furnishing details of inward supplies
References
- Central Board of Indirect Taxes and Customs. "Section 37. Furnishing details of outward supplies". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 9. Retrieved 17 September 2026.
- Notification No. 09/2017-Central Tax, dated 28 June 2017: Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017. Cited in CBIC footnote *.
- The Finance Act, 2022. Cited in CBIC footnotes 1, 2, 3, 4, 5 and 6.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnotes 1, 2, 3, 4, 5 and 6.
- Order No. 02/2018-Central Tax. Cited in CBIC footnote 7.
- The Finance Act, 2023. Cited in CBIC footnote 8.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnote 8.
External links
- CGST Act, 2017, Section 37 on the CBIC tax information portal