Form and manner of furnishing details of outward supplies in GST Return

Rule-59 of CGST Rules 2017

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

• The details of out­ward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑1 shall include the – 
  • invoice wise details of all — 
    • inter-State and intra-State sup­plies made to the reg­is­tered per­sons; and
    • inter-State sup­plies with invoice val­ue more than two and a half lakh rupees made to the unreg­is­tered persons;

• con­sol­i­dat­ed details of all — 
  • intra-State sup­plies made to unreg­is­tered per­sons for each rate of tax; and
  • State wise inter-State sup­plies with invoice val­ue upto two and a half lakh rupees made to unreg­is­tered per­sons for each rate of tax;
• deb­it and cred­it notes, if any, issued dur­ing the month for invoic­es issued previously.

• 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.
• 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