Section-32. Furnishing details of outward supplies
(1) Every registered taxable person,
other than an input service distributor, a nonresident
taxable person and a person paying
tax under the provisions of section
9, section 46 or section 56, shall
furnish, electronically, in such form and manner
as may be prescribed, 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 said tax period and such details
shall be communicated to the recipient of the
said supplies within the time and in
the manner as may be prescribed:
PROVIDED that the Commissioner may,
for valid and sufficient reasons, by
notification, for such class of
taxable persons as may be specified therein, extend the
time limit for furnishing such
details:
PROVIDED FURTHER that any extension
of time limit approved by the Commissioner
of [Central / State] Goods and
Services Tax shall be deemed to be approved by the
Commissioner of [State/Central] Goods
and Services Tax.
Explanation.- For the purposes of this section, 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.
(2) Every registered taxable person
who has been communicated the details under
sub-section (3) of section 33 or the
details pertaining to inward supplies of input
service distributor under sub-section
(4) of section 333, shall either accept or
reject the details so communicated,
on or before the seventeenth day of the
month succeeding the tax period and
the details furnished by him under subsection (1) shall stand amended accordingly.
(3) Any registered taxable person,
who has furnished the details under sub-section (1) for
any tax period and which have
remained unmatched under section 37 or
section 38, shall, upon discovery of
any error or omission therein, rectify such
error or omission in the tax period
during which such error or omission is noticed
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 furnishing of the return under
section 34 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.
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