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Under section 37, Central Goods and Services Tax Act, 2017 (33)

8 August 2017Notification 18/2017-CT [N103S0]
Notification of the Central Government, 18/2017-Central Tax15 November 2017Notification 58/2017-CT [N1088E]
Notification of the Central Government, 58/2017-Central Tax29 December 2017Notification 72/2017-CT [N108PQ]
Notification of the Central Government, 72/2017-Central Tax28 March 2018Notification 18/2018-CT [N10AGK]
Notification of the Central Government, 18/2018-Central Tax10 August 2018Notification 32/2018-CT [N10CEJ]
Notification of the Central Government, 32/2018-Central Tax24 August 2018Notification 37/2018-CT [N10CKD]
Notification of the Central Government, 37/2018-Central Tax10 September 2018Notification 44/2018-CT [N10CTZ]
Notification of the Central Government, 44/2018-Central Tax29 November 2018Notification 63/2018-CT [N10DRZ]
Notification of the Central Government, 63/2018-Central Tax31 December 2018Notification 72/2018-CT [N10EQD]
Notification of the Central Government, 72/2018-Central Tax7 March 2019Notification 12/2019-CT [N10FPB]
Notification of the Central Government, 12/2019-Central Tax10 April 2019Notification 17/2019-CT [N10GMW]
Notification of the Central Government, 17/2019-Central Tax11 May 2019Notification 23/2019-CT [N10GY8]
Notification of the Central Government, 23/2019-Central Tax28 June 2019Notification 28/2019-CT [N10H3K]
Notification of the Central Government, 28/2019-Central Tax9 October 2019Notification 46/2019-CT [N10KBB]
Notification of the Central Government, 46/2019-Central Tax14 November 2019Notification 53/2019-CT [N10KJW]
Notification of the Central Government, 53/2019-Central Tax26 November 2019Notification 57/2019-CT [N10KSA]
Notification of the Central Government, 57/2019-Central Tax26 November 2019Notification 58/2019-CT [N10KTC]
Notification of the Central Government, 58/2019-Central Tax12 December 2019Notification 63/2019-CT [N10KZ6]
Notification of the Central Government, 63/2019-Central Tax12 December 2019Notification 64/2019-CT [N10M01]
Notification of the Central Government, 64/2019-Central Tax26 December 2019Notification 76/2019-CT [N10MCS]
Notification of the Central Government, 76/2019-Central Tax23 March 2020Notification 22/2020-CT [N10NJ4]
Notification of the Central Government, 22/2020-Central Tax23 March 2020Notification 23/2020-CT [N10NK6]
Notification of the Central Government, 23/2020-Central Tax23 March 2020Notification 28/2020-CT [N10NRG]
Notification of the Central Government, 28/2020-Central Tax10 November 2020Notification 83/2020-CT [N10R4W]
Notification of the Central Government, 83/2020-Central Tax1 May 2021Notification 12/2021-CT [N10RZF]
Notification of the Central Government, 12/2021-Central Tax1 June 2021Notification 17/2021-CT [N10S6W]
Notification of the Central Government, 17/2021-Central Tax13 December 2022Notification 25/2022-CT [N10Y60]
Notification of the Central Government, 25/2022-Central Tax24 May 2023Notification 11/2023-CT [N10ZHF]
Notification of the Central Government, 11/2023-Central Tax19 June 2023Notification 14/2023-CT [N10ZM5]
Notification of the Central Government, 14/2023-Central Tax17 July 2023Notification 18/2023-CT [N10ZRX]
Notification of the Central Government, 18/2023-Central Tax25 August 2023Notification 41/2023-CT [N1110Q]
Notification of the Central Government, 41/2023-Central Tax12 April 2024Notification 9/2024-CT [N1130Z]
Notification of the Central Government, 9/2024-Central Tax10 January 2025Notification 1/2025-CT [N114K0]
Notification of the Central Government, 1/2025-Central Tax

Text

Open at its own address /S10-76J

Section 37, Central Goods and Services Tax Act, 2017 [S10-76J]

As at 8 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 October 2023, by The Finance Act, 2023. Other texts (1): from 1 October 2022 to 30 September 2023.

Cite: Section 37, Central Goods and Services Tax Act, 2017 [S10-76J]. Machine: S10-76J.

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 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 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:

***

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:

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) Any registered person, who has furnished the details under sub-section (1) for any tax period ***, 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 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.

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

(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.

(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.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (35)

Notification No. 01/2025-CENTRAL TAX [N11-4K0], 10 January 2025, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 09/2024-CENTRAL TAX [N11-30Z], 12 April 2024, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 11/2023-Central Tax [N10-ZHF], 24 May 2023, in force. Recital: "In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 12/2019-Central Tax [N10-FPB], 7 March 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 12/2021-Central Tax [N10-RZF], 1 May 2021, in force. Recital: "In exercise of the powers conferred by the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 14/2023-Central Tax [N10-ZM5], 19 June 2023, in force. Recital: "In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 17/2019-Central Tax [N10-GMW], 10 April 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 17/2021-Central Tax [N10-S6W], 1 June 2021, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 18/2017-Central Tax [N10-3S0], 8 August 2017, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 18/2018-Central Tax [N10-AGK], 28 March 2018, in force. Recital: "In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of the Council"

Notification No. 18/2023-CENTRAL TAX [N10-ZRX], 17 July 2023, in force. Recital: "In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 22/2020-Central Tax [N10-NJ4], 23 March 2020, in force. Recital: "In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 23/2019-Central Tax [N10-GY8], 11 May 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 23/2020-Central Tax [N10-NK6], 23 March 2020, in force. Recital: "In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 25/2022-Central Tax [N10-Y60], 13 December 2022, in force. Recital: "In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 28/2019-Central Tax [N10-H3K], 28 June 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 28/2020-Central Tax [N10-NRG], 23 March 2020, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 32/2018-Central Tax [N10-CEJ], 10 August 2018, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 37/2018-Central Tax [N10-CKD], 24 August 2018, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Commissioner"

Notification No. 41/2023-CENTRAL TAX [N11-10Q], 25 August 2023, in force. Recital: "In exercise of the powers conferred by the proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"

Notification No. 44/2018-Central Tax [N10-CTZ], 10 September 2018, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –"

Notification No. 46/2019-Central Tax [N10-KBB], 9 October 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 53/2019-Central Tax [N10-KJW], 14 November 2019, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 57/2019-Central Tax [N10-KSA], 26 November 2019, in force. Recital: "In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council"

Notification No. 58/2017-Central Tax [N10-88E], 15 November 2017, in force. Recital: "In exercise of the powers conferred by the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council"

10 more.

Cited by (16)

Section 158A, Central Goods and Services Tax Act, 2017 [S10-BCK], 12 April 2017, Band A. "section 37".

Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 37".

Section 168, Central Goods and Services Tax Act, 2017 [S10-BP2], 12 April 2017, Band A. "section 37".

Section 38, Central Goods and Services Tax Act, 2017 [S10-77G], 12 April 2017, Band A. "section 37".

Section 39, Central Goods and Services Tax Act, 2017 [S10-78E], 12 April 2017, Band A. "section 37".

Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS], 12 April 2017, Band A. "section 37".

Section 48, Central Goods and Services Tax Act, 2017 [S10-7JZ], 12 April 2017, Band A. "section 37".

Section 52, Central Goods and Services Tax Act, 2017 [S10-7RB], 12 April 2017, Band A. "section 37".

Section 75, Central Goods and Services Tax Act, 2017 [S10-8H0], 12 April 2017, Band A. "section 37".

Rule 21, Central Goods and Services Tax Rules, 2017 [S10-DHM], 19 June 2017, Band A. "section 37".

Rule 26, Central Goods and Services Tax Rules, 2017 [S10-DQR], 19 June 2017, Band A. "section 37".

Rule 36, Central Goods and Services Tax Rules, 2017 [S10-E6K], 19 June 2017, Band A. "section 37".

Rule 59, Central Goods and Services Tax Rules, 2017 [S10-F3X], 19 June 2017, Band A. "section 37".

Rule 67A, Central Goods and Services Tax Rules, 2017 [S10-FD1], 19 June 2017, Band A. "section 37".

Rule 78, Central Goods and Services Tax Rules, 2017 [S10-FRE], 19 June 2017, Band A. "section 37".

Rule 96A, Central Goods and Services Tax Rules, 2017 [S10-GN7], 19 June 2017, Band A. "section 37".

Duties published under this section (1)

D12-1MN. Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10, 51 or 52: Furnish the details of outward supplies of goods or services effected during a tax period; On or before the tenth day of the month succeeding the tax period; Form GSTR-1. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.