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 thr...