Furnishing details of outward supplies within ten days :
Every registered taxable person, other than an input service distributor, a non-resident taxable person and a person paying tax under the provisions of section 10(composition scheme), section 51 (TDS) or section 52 (TCS by e-commerce operator), shall furnish, electronically, 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 shall be communicated to the recipient of the said supplies within the time and in the manner as may be prescribed- section 37(1) of CGST Act.
Such details cannot be supplied during eleventh day to fifteenth day of the month – first proviso to section 37(1) of CGST Act.
“Details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies during any tax period – explanation to section 37 of CGST Act.
Commissioner in Board can extend the time limit for furnishing such details by issuing notification – second proviso to section 37(1) of CGST Act.
To ensure uniformity all over India, such notification shall be issued by Commissioner or Joint Secretary in Board – section 168(2) of CGST Act.
Any extension granted by Commissioner of State Tax or Commissioner of Union Territory Tax shall be deemed to be notified by Commissioner in Board – third proviso to section 37(1) of CGST Act.
Thus, extension by Commissioner of State GST/UTGST is sufficient.
Input service distributor, a person paying tax under the provisions of section 10 (composition scheme) or section 51 (TDS) or section 52 (TCS) is not required to furnish such details.
It is not necessary to file all invoice details only after month end. Details of invoices can be filed on daily or weekly basis also, except that such details cannot be filed during 11th to 15th of a month.
Procedure for submission of details – The details of outward supplies of goods or services or both under section 37 shall be furnished in FORM GSTR-1 electronically through the Common Portal either directly or from a Facilitation Centre – Rule 1(1) of Return Rules.
In case of inter-state and intra-state supplies to registered person, invoice-wise details should be furnished.
In case of inter-state supplies to unregistered person where invoice value is more than Rs 2.50 lakhs invoicewise details shall be submitted. Where value is less than Rs 2.50 lakhs, consolidated State-wise details shall be submitted.
In case of intra-state supplies to unregistered persons, only consolidated details shall be submitted (irrespective of value of each invoice).
Details will be made available to recipient, ISD and person paying tax under composition scheme – 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, (registered person paying tax under normal scheme) in Form GSTR-4A (person paying under composition scheme) and in Form GSTR-6A (ISD) through the Common Portal after the due date of filing of form GSTR-1 [i.e. after tenth of a month] – rule 1(3) of Return Rules.
Corrections made by recipient will be informed to supplier of goods and services -The details as filed by supplier can be added, corrected or deleted by recipient. The details of inward supplies added, corrected or deleted by the recipient in his form GSTR-2 under section 38 or form GSTR-4 under section 39 shall be made available to the supplier electronically in form GSTR-1A through the Common Portal. 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 – rule 1(4) of Return Rules.