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, 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 be
communicated to the recipient of the said supplies within such time
and in such manner as may be prescribed:
Provided that the registered person shall not be allowed to furnish
the details of outward supplies during the period from the eleventh
day to the fifteenth day of the month succeeding the tax period:
Provided further 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 also that any extension of time limit notified by the
Commissioner of central tax shall b e deemed to be notified by the
Commissioner.
(2) Every registered person who has been communicated the details
under subsection (3) of section 38 or the details pertaining to inward
supplies of Input Service Distributor under sub-section (4) of section
38, shall either accept or reject the details so communicated, on or
before the seventeenth day, but not before the fifteenth day, of the
month succeeding the tax period and the details furnished by him
under sub-section (1) shall stand amended accordingly.
(3) Any registered person, who has furnished the details under sub -
section (1) for any tax period and which have remained unmatched
under section 42 or section 43, shall, upon discovery of any error or
omission therein, rectify such error or omission in suc h 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
furnishing of the return under section 39 for the month of September
following the end of the financial year to which such details pertain,
or furnishing of the relevant annual return, whichever is earlier.
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.
Furnishing details of inward supplies.-
Section 37 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 37.(1). 1
assam-goods-and-services-tax-act-2017-sec-37.json
•
Section 37
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "37",
"title": "Section 37.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor, a non -resident taxable person and a person paying tax \nunder the provisions of section 10 or section 51 or section 52, shall \nfurnish, electronically, in such form and manner as may be \nprescribed, the details of outward supplies of goods or services or \nboth effected during a tax period on or before the tenth day of the \nmonth succeeding the said tax period and such details shall be \ncommunicated to the recipient of the said supplies within such time \nand in such manner as may be prescribed: \nProvided that the registered person shall not be allowed to furnish \nthe details of outward supplies during the period from the eleventh \nday to the fifteenth day of the month succeeding the tax period: \nProvided further that the Commissioner may, for reasons to be \nrecorded in writing, by notification, extend the time limit for \nfurnishing such details for such class of taxable persons as may be \nspecified therein: \nProvided also that any extension of time limit notified by the \nCommissioner of central tax shall b e deemed to be notified by the \nCommissioner. \n(2) Every registered person who has been communicated the details \nunder subsection (3) of section 38 or the details pertaining to inward \nsupplies of Input Service Distributor under sub-section (4) of section \n38, shall either accept or reject the details so communicated, on or \nbefore the seventeenth day, but not before the fifteenth day, of the \nmonth succeeding the tax period and the details furnished by him \nunder sub-section (1) shall stand amended accordingly. \n(3) Any registered person, who has furnished the details under sub -\nsection (1) for any tax period and which have remained unmatched \nunder section 42 or section 43, shall, upon discovery of any error or \nomission therein, rectify such error or omission in suc h manner as \nmay be prescribed, and shall pay the tax and interest, if any, in case \nthere is a short payment of tax on account of such error or omission, \nin the return to be furnished for such tax period: \nProvided that no rectification of error or omission in respect of the \ndetails furnished under sub -section (1) shall be allowed after \nfurnishing of the return under section 39 for the month of September \nfollowing the end of the financial year to which such details pertain, \nor furnishing of the relevant annual return, whichever is earlier. \nExplanation. - For the purposes of this Chapter, the \nexpression \"details of outward supplies\"shall include details of \ninvoices, debit notes, credit notes and revised invoices issued in \nrelation to outward supplies made during any tax period. \nFurnishing details of inward supplies.-",
"footnote": "",
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"prev_section": "40",
"next_section": "38"
}