Furnishing details of outward supplies
Section 37, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
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Amendment history
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In one line
You file your outward-supplies statement (GSTR-1) by the 11th of the following month, or by the 13th after the quarter if you are on QRMP. It feeds your buyers’ GSTR-2B, so an error here becomes their credit problem. Amend a mistake up to 30 November following the financial year or the annual return, whichever is earlier – and GSTR-1A lets you correct the same period before you file that month’s GSTR-3B. You cannot file if the previous period’s GSTR-1 is pending, and not at all once three years have passed from the due date.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Due date is the 11th for monthly filers and the 13th after the quarter for QRMP; the IFF is available for the first two months of a quarter.
GSTR-1A (from August 2024) allows amendment of the same tax period before GSTR-3B for that period is filed – use it instead of waiting for the next month’s amendment table.
Sequential filing has been mandatory since 01-10-2022: no GSTR-1 until the previous one is filed, and no GSTR-1 where the previous period’s GSTR-3B is pending.
The three-year hard bar (01-10-2023 amendment, enforced from 01-07-2025) is absolute unless the Government notifies relief for a class of taxpayers.
Questions people actually ask
Real questions we get on this provision, answered straight.
I reported an invoice in the wrong customer’s GSTIN. How do I fix it?+
If you have not yet filed that month’s GSTR-3B, correct it in GSTR-1A for the same period. Otherwise amend it in the amendment table of a later GSTR-1, up to 30 November following the financial year or the annual return, whichever is earlier.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,299 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Every registered person, other than an ISD, non-resident taxable person and a person paying tax under s.10/51/52, shall furnish electronically (subject to conditions/restrictions and) in prescribed form/manner the details of outward supplies of goods/services effected during a tax period on or before the tenth day of the succeeding month, and such details shall (subject to conditions/restrictions, within such time and manner as prescribed) be communicated to the recipient. Proviso: Commissioner may by notification extend the time limit for a class of persons; a State/UT extension is deemed a Commissioner extension.
(3) A person who has furnished details under
(1) shall, on discovery of error/omission, rectify it as prescribed and pay tax + interest on short payment; no rectification allowed after 30th November following the end of the FY to which details pertain, or the annual return, whichever earlier.
(4) A person shall not be allowed to furnish
(1) details for a tax period if details for any previous tax period have not been furnished (Govt may relax by notification).
(5) No details under
(1) after expiry of three years from the due date (Govt may relax by notification). Explanation: ‘details of outward supplies’ includes invoices, debit/credit notes and revised invoices.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-01 · Three-year hard bar inserted (5)
No GSTR-1 permitted after 3 years from due date, unless notified relief.
2022-10-01 · Recast of communication + rectification cutoff + sequential-filing bar (4)
Omitted sub-secs (1A)/(2); recast recipient-communication; rectification cutoff moved to 30 November; inserted (4) barring filing when a prior period is pending.
2017-07-01 · Commenced
Original GSTR-1 provision.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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