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.]
