Text
The text below is the rule 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 Rules as published in the Gazette of India is the legal source.
Rule 59, verbatim (show)
Rule 59
1[Rule 59. Form and manner of furnishing details of outward supplies.-
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.
9[Provided that the said 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 subsection (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 months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.
2[ Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.]
3[ Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.]
(3) The details of outward supplies furnished using the IFF, for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the-
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than 10[one 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 10[one 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.
9[(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-State supplies with invoice value upto one 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.]
(5) 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.]
4[(6) Notwithstanding anything contained in this rule, -
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B 5[for the preceding month]
(b) a registered person, required to furnish return for every quarter under the proviso to subsection (1) of section 39, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c) 6[****].]
7[(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respectof a tax period, 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 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.]
8[(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 either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2) of rule 88D;
(f) a registered person 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, if he has not furnished the details of the bank account as per the provisions of rule 10A.]
1. Substituted (w.e.f. 01.01.2021) by Notification No. 82/2020-C.T., dated 10 . 11 . 2020 for
"59. Form and manner of furnishing details of outward supplies .-
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of 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 the-
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies 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 filing of FORM GSTR-1 .
(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him" .
2. Inserted vide Notification No. 13/2021-CT dated 01.05.2021.
3. Inserted vide Notification No. 27/2021-CT dated 01.06.2021.
Sub-rule (5) was inserted vide Notification No. 94/2020- CT dated 22.12.2020 as
"(5) Notwithstanding anything contained in this rule, -
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period." Rule 59 including sub- rule (5) has been substituted w.e.f. 01.01.2021 in accordance with provisions of Notification No. 82/2020-CT dated 10.11.2020.
4. Inserted vide Notification No.01/2021 - CT dated 01.01.2021.
5. Substituted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f. 01.01.2022 for "for preceding two months".
6. Omitted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f. 01.01.2022 for
"(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, 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, if he has not furnished the return in FORM GSTR-3B for preceding tax period."
7. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
8. Inserted vide Notification No. 38/2023-CT dated 04.08.2023.
9. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
10. Substituted (w.e.f. 01.08.2024) vide Notification No. 12/2024 - CT dated 10.07.2024.
Sub-rule (1)
59(1)GSTR-1 filing
electronically through the common portal, either directly or through a Facilitation CentreRule 59(1)
The covered person files for the month or quarter through the stated electronic route. Persons referred to in IGST section 14 are excluded from this requirement.
Questions to answer on the file9 questions
59(1) provisoOptional GSTR-1A
after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1Rule 59(1) proviso
GSTR-1A may amend or add details for the same tax period. It follows GSTR-1 and must precede that period’s GSTR-3B.
Questions to answer on the file9 questions
59(2)Invoice furnishing facility
up to a cumulative value of fifty lakh rupees in each of the monthsRule 59(2)
Quarterly filers may furnish registered-recipient supply details for the first and second months, authenticated under Rule 26. The ordinary window runs from the first to the thirteenth day of the following month. The separate April and May 2021 extensions end on the stated twenty-eighth days and do not alter the ordinary window.
Questions to answer on the fileIFF eligibility value and authentication8 questions
Questions to answer on the fileOrdinary IFF furnishing window3 questions
Questions to answer on the fileApril 2021 IFF special window4 questions
Questions to answer on the fileMay 2021 IFF special window4 questions
59(3)No repeated quarterly details
shall not be furnished in FORM GSTR-1 for the said quarterRule 59(3)
Details already furnished through IFF for the first and second months are excluded from that quarter’s GSTR-1. This avoids repeating those supply details in the quarterly statement.
Questions to answer on the file2 questions
59(4); 59(4A)GSTR-1 and GSTR-1A contents
inter-State supplies with invoice value more than one lakh rupees made to the unregistered personsRule 59(4); 59(4A)
Registered-recipient supplies and inter-State unregistered-recipient invoices above the stated threshold use invoice-wise details. Intra-State unregistered supplies and inter-State invoices up to the threshold use the specified rate-wise or State-wise consolidation. Debit and credit notes are included; GSTR-1A permits the corresponding additions or amendments as required.
Questions to answer on the file7 questions
59(5)IFF contents
invoice wise details of inter-State and intra-State supplies made to the registered personsRule 59(5)
IFF contains the stated registered-recipient invoice details. It also includes debit and credit notes issued during the month for those previously issued invoices.
Questions to answer on the file4 questions
Sub-rule (6)
59(6)(a)-(b)Prior-return restrictions
Notwithstanding anything contained in this ruleRule 59(6)(a)-(b)
The overriding restriction for monthly filers uses the preceding month’s GSTR-3B. Quarterly filers need the preceding tax-period GSTR-3B before GSTR-1 or IFF.
Questions to answer on the file3 questions
59(6)(d)Liability-difference intimation
either deposited the amount specified in the said intimation or has furnished a replyRule 59(6)(d)
A Rule 88C intimation restricts GSTR-1 or IFF for a subsequent period. The stated alternatives are deposit of the specified amount or a reply explaining the unpaid amount as Rule 88C requires.
Questions to answer on the file5 questions
59(6)(e)Excess-credit intimation
has furnished a reply explaining the reasons in respect of the amount of excess input tax creditRule 59(6)(e)
A Rule 88D intimation similarly restricts subsequent GSTR-1 or IFF. Payment of the specified excess-credit amount or the required explanatory reply addresses this restriction.
Questions to answer on the file5 questions
59(6)(f)Bank-account details
if he has not furnished the details of the bank accountRule 59(6)(f)
Failure to furnish bank-account details under Rule 10A restricts GSTR-1 or IFF. The bank-detail requirement is separate from the prior-return and discrepancy-intimation restrictions.
Questions to answer on the file2 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
GSTR-1A selected amendment content 59(4A)
Questions to answer on the file7 questions
Invoice-value boundary for unregistered interstate reporting 59(4)(a)(ii)/(b)(ii),59(4A)
Questions to answer on the file7 questions
Quarterly preceding GSTR-3B filing bar 59(6)(b)
Questions to answer on the file3 questions
Frequently asked questions
Can GSTR-1A be filed after the same period’s GSTR-3B?
The optional procedure is placed after GSTR-1 but before filing the corresponding GSTR-3B.
Rule 59(1) proviso
Are IFF details repeated in quarterly GSTR-1?
Sub-rule (3) excludes the first- and second-month details already furnished using IFF from that quarter’s GSTR-1.
Rule 59(3)
Does an intimation always require payment before later filing?
The stated Rule 88C and Rule 88D restrictions each recognise payment or the prescribed explanatory reply. The relevant reply must meet that rule’s requirements.
Rule 59(6)(d)-(e)
Amendment history
The CBIC text carries 10 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted (w.e.f. 01.01.2021) by Notification No. 82/2020-C.T., dated 10. 11. 2020 for[2] |
| 2 | Inserted vide Notification No. 13/2021-CT dated 01.05.2021.[3] |
| 3 | Inserted vide Notification No. 27/2021-CT dated 01.06.2021.[4] |
| 4 | Inserted vide Notification No.01/2021 - CT dated 01.01.2021.[5] |
| 5 | Substituted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f. 01.01.2022 for "for preceding two months".[6] |
| 6 | Omitted vide Notification No. 35/2021-Central tax dated 24.09.2021 w.e.f. 01.01.2022 for[6] |
| 7 | Inserted vide Notification No. 26/2022-CT dated 26.12.2022.[7] |
| 8 | Inserted vide Notification No. 38/2023-CT dated 04.08.2023.[8] |
| 9 | Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[9] |
| 10 | Substituted (w.e.f. 01.08.2024) vide Notification No. 12/2024 - CT dated 10.07.2024.[9] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 37 of the CGST Act, 2017 | this provision requires Section 37 of the CGST Act, 2017 | 59(1) "under section 37" |
| Section 14 of the IGST Act, 2017 | this provision requires Section 14 of the IGST Act, 2017 | 59(1) "person referred to in section 14" |
| Section 39 of the CGST Act, 2017 | this provision requires Section 39 of the CGST Act, 2017 | 59(2) "proviso to subsection (1) of section 39" |
| Rule 26 | this provision requires Rule 26 | 59(2) "manner prescribed under rule 26" |
| Rule 10A | this provision requires Rule 10A | 59(6)(f) "provisions of rule 10A" |
| Rule 88C | this provision requires Rule 88C | 59(6)(d) "sub-rule (1) of rule 88C" |
| Rule 88D | this provision requires Rule 88D | 59(6)(e) "sub-rule (1) of rule 88D" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| 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 (10)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 27/2021-Central Tax | 1 June 2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 13/2021-Central Tax | 1 May 2021 | Seeks to make third 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. 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 Rule 59 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No silent question is replaced by a firm-policy fact; external legal prescriptions remain dependencies.
See also
- Section 37 of the CGST Act, 2017: furnishing details of outward supplies
- Section 39 of the CGST Act, 2017: furnishing of returns
- Rule 88C of the CGST Rules, 2017: manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
- Rule 88D of the CGST Rules, 2017: manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
- Rule 10A of the CGST Rules, 2017: furnishing of Bank Account Details
References
- Central Board of Indirect Taxes and Customs. "Rule 59. Form and manner of furnishing details of outward supplies". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 10. Retrieved 17 September 2026.
- Notification No. 82/2020-Central Tax, dated 10 November 2020: Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 13/2021-Central Tax, dated 1 May 2021: Seeks to make third amendment (2021) to CGST Rules. Cited in CBIC footnote 2.
- Notification No. 27/2021-Central Tax, dated 1 June 2021: Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnote 3.
- Notification No. 01/2021-Central Tax, dated 1 January 2021: Seeks to make amendment (2021) to CGST Rules, 2017. Cited in CBIC footnote 4.
- Notification No. 35/2021-Central Tax, dated 24 September 2021: Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. Cited in CBIC footnotes 5 and 6.
- Notification No. 26/2022-Central Tax, dated 26 December 2022: Seeks to make fifth amendment (2022) to CGST Rules. Cited in CBIC footnote 7.
- Notification No. 38/2023-Central Tax, dated 4 August 2023: Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. Cited in CBIC footnote 8.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnotes 9 and 10.
External links
- CGST Rules, 2017, Rule 59 on the CBIC tax information portal