CGST 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. Provided that the said person may, after furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period 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 the proviso to sub-section (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 the invoice furnishing facility, electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the first day of the month succeeding such month till the thirteenth day of the said month. (3) The details of outward supplies furnished using the invoice furnishing facility, 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 - (a) invoice-wise details of all - (i) inter-State and intra-State supplies made to registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to 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 up to one 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. (4A) The additional details or amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include - (a) invoice-wise details of - (i) inter-State and intra-State supplies made to registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State-wise inter-State supplies with invoice value up to one 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 invoice furnishing facility shall include - Finin2min | P0-R04 Returns Entry Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference (a) invoice-wise details of inter-State and intra-State supplies made to registered persons; (b) debit and credit notes, if any, issued during the month for such invoices issued previously. (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 for the preceding month; (b) a registered person required to furnish return for every quarter under the proviso to sub-section (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 the preceding tax period; [Clause (c): omitted with effect from 1 January 2022.] (d) a registered person to whom an intimation has been issued on the common portal under sub-rule (1) of rule 88C in respect of a tax period shall not be allowed to furnish the details of outward supplies 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 intimation or furnished a reply explaining the amount remaining unpaid as required under sub-rule (2) of rule 88C; (e) a registered person to whom an intimation has been issued on the common portal under sub-rule (1) of rule 88D in respect of a tax period or periods shall not be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit specified in the intimation or furnished a reply explaining the amount of excess input tax credit that remains to be paid as required under sub-rule (2) of rule 88D; (f) a registered person shall not be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished bank-account details as required under rule 10A.