Section 37 of CGST Act, 2017 : Section 37: Furnishing Details Of Outward Supplies

Explanation using Example

Imagine a business owner, Mr. Sharma, who runs a smartphone retail shop and is registered under the GST regime. For the month of August, Mr. Sharma sold various smartphones and accessories. As per Section 37(1) of the Central Goods and Services Tax Act, 2017, Mr. Sharma is required to electronically furnish the details of these outward supplies by the 10th of September.

However, due to a natural calamity, the government, through the Commissioner, extends the deadline for filing the...

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