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 these details to the 20th of September for all businesses in the affected area. This extension is in line with the first proviso of Section 37(1).

In October, Mr. Sharma realizes that he made an error in the details submitted for August; he forgot to include the sale of several high-end smartphone cases. As per Section 37(3), Mr. Sharma can rectify this error in his next GST return, provided he does so before the 30th of November of the same financial year, and pays any additional tax and interest due.

However, if Mr. Sharma had not furnished the details for July yet, he would be barred from submitting the details for August as per Section 37(4), unless a government notification allows him to do so under certain conditions.