Section 37 – Furnishing details of outward supplies
Section 37 of CGST Act, 2017 – Furnishing Details of Outward Supplies
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Scope and Importance of Section 37
Section 37 provides the statutory framework for furnishing details of outward supplies by registered persons under GST.
This section forms the legal basis of:
- GSTR-1
- Invoice Furnishing Facility (IFF)
- Auto-population of ITC to recipients
Any error in outward supply reporting directly impacts the recipient’s Input Tax Credit (ITC).
2. Statutory Provision – Section 37(1)
Every registered person, other than:
- Input Service Distributor
- Non-resident taxable person
- Composition taxpayer
shall furnish details of outward supplies electronically, in such form and manner as may be prescribed, within the prescribed time.
These details are communicated to the recipient.
3. Form and Manner – GSTR-1 / IFF
Details under Section 37 are furnished through:
- GSTR-1 (monthly or quarterly)
- Invoice Furnishing Facility (IFF) for quarterly filers (optional)
The data furnished includes:
- B2B invoices
- B2C invoices (as prescribed)
- Credit and debit notes
- Exports and zero-rated supplies
Relevant Rule:
4. Time Limit for Furnishing Outward Supplies
The due date is:
- Monthly filers: As notified (generally 11th of next month)
- Quarterly filers: End of the quarter
Late filing may attract:
- Late fee
- Restriction on filing subsequent returns
5. Amendment and Rectification – Section 37(3)
Errors or omissions in outward supply details may be rectified:
- In the return for the month/quarter in which such error is noticed
However, rectification is allowed only up to:
- 30th November following the end of the financial year, or
- Date of filing annual return
Whichever is earlier.
6. Restriction on Rectification
No rectification is permitted:
- After the statutory cut-off date
- Where proceedings are initiated for the same issue
This time limit is critical for:
- Credit notes
- Wrong invoices
- Incorrect GSTIN reporting
7. Communication to Recipient – Section 37(2)
Details furnished by the supplier are:
- Communicated to the recipient electronically
- Auto-reflected in recipient’s returns
This forms the basis for ITC availability under:
8. Section 37 Read with Section 16 & 38
Section 37 must be read together with:
Incorrect GSTR-1 data leads to:
- ITC mismatch
- Recipient disputes
- Departmental notices
9. Common Practical Issues
- Wrong GSTIN entered in GSTR-1
- Invoices missed in original filing
- Delayed reporting of credit notes
- Mismatch with GSTR-3B
10. Consequences of Non-Compliance
Non-compliance with Section 37 may result in:
- Late fee under Section 47
- Blocking of GSTR-1 filing
- ITC denial to recipients
- Scrutiny and notices under Section 61
11. Related Provisions
- Section 16 – Input Tax Credit
- Section 34 – Credit and debit notes
- Rule 59 – Furnishing outward supplies
12. Professional Tip
Treat GSTR-1 as a document of evidence, not a formality. Once the rectification window closes, even genuine mistakes can permanently block ITC.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial pronouncements may require revision.
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