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.
(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
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.
(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.]
