Chapter VIII Returns
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.
60. Form and manner of
furnishing details of inward 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 inward supplies of goods
or services or both received during a
tax period under sub-section (2) of section 38 shall, on the basis
of details contained in Part
A, Part B and
Part C of FORM GSTR-2A, prepare such details
as specified in sub-section
(1) of the said section and furnish the same in FORM
GSTR-2 electronically through
the common portal, either directly or
from a Facilitation Centre notified by the Commissioner, after including therein
details of such other inward supplies,
if any, required to be furnished under sub-section (2) of section 38.
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