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Direct and Indirect Taxation · Returns and Payment of Taxes

Furnishing Details of Outward and Inward Supplies under GST

Updated 10 October 2026 · Fact-checked

Under section 37 of the CGST Act, a registered person furnishes details of outward supplies, mainly in GSTR-1 or the IFF, by the tenth day of the month after the tax period. These details flow to the recipient's GSTR-2A and GSTR-2B, which the recipient uses to ascertain inward supplies and claim credit.

Understand Furnishing Details of Outward and Inward Supplies

GST works on a chain. A supplier reports each sale invoice. The recipient then sees that same invoice on the portal and uses it to claim input tax credit. So the supplier's reporting is the starting point for the buyer's credit.

Section 37 deals with the supplier's side. A registered person must furnish, electronically, the details of outward supplies made in a tax period on or before the tenth day of the next month. This is done in FORM GSTR-1. The Act says the details include invoices, debit notes, credit notes and revised invoices. The Commissioner can extend the time limit by notification, for reasons recorded in writing.

Some persons are outside section 37(1): an Input Service Distributor, a non-resident taxable person, and a person paying tax under section 10 (composition) or section 51 (TDS) or section 52 (TCS). They report through their own returns instead.

The invoice furnishing facility (IFF) is for registered persons who file returns quarterly. Rule 60 refers to the IFF as a way of furnishing outward supply details, for the first and second months of a quarter. The details then reach the recipient without waiting for the quarter-end GSTR-1.

On the recipient's side, Rule 60 makes the data available in two ways. FORM GSTR-2A is a view of details furnished by suppliers and others, shown in parts. FORM GSTR-2B is an auto-generated statement of input tax credit, made available for every month. GSTR-2B is fixed for a month by the cut-off dates in rule 60(7), while GSTR-2A keeps changing as suppliers file. The old process of the recipient furnishing inward supplies in GSTR-2 and matching has been removed; the earlier Rule 60 on GSTR-2 is substituted, and the words on unmatched details were omitted from section 37(3).

Key rules to remember

Due date for outward supply details
On or before the 10th day of the month succeeding the tax period
Section 37(1). The Commissioner may extend it by notification for a class of taxable persons, for reasons recorded in writing.
Who is outside section 37(1)
ISD, non-resident taxable person, person under section 10, 51 or 52
They do not furnish GSTR-1 under this sub-section.
Contents of 'details of outward supplies'
Invoices + debit notes + credit notes + revised invoices
Explanation to section 37.
Rectification of errors
Rectify the error in the prescribed manner; pay short-paid tax and interest in the return for the tax period to which the original details relate; not allowed after 30 November following the end of the financial year, or the annual return, whichever is earlier
Section 37(3) with its proviso. The Act says tax and interest are paid 'in the return to be furnished for such tax period', that is, the tax period for which the details were furnished.
Sequential filing rule
No filing for a tax period if any earlier period's details are unfiled
Section 37(4). Government may relax by notification.
Three-year limit
No filing after 3 years from the due date
Section 37(5). Government may allow later filing by notification.
Recipient's statements
GSTR-2A = details made available in parts; GSTR-2B = auto-generated monthly ITC statement
Rule 60(1) to (8).

How to solve Furnishing Details of Outward and Inward Supplies questions

Use this order for any question on outward or inward supply details.

  1. 1Identify the person: regular monthly filer, quarterly filer, ISD, non-resident, composition, TDS or TCS deductor. This decides the form.
  2. 2Identify the tax period and the due date: the tenth day of the next month for section 37(1), unless extended.
  3. 3List what must be reported: invoices, debit notes, credit notes and revised invoices of that period.
  4. 4If the question is on correction, check section 37(3): rectify in the prescribed manner, pay any short-paid tax with interest in the return for the tax period to which the original details relate, and check the 30 November limit.
  5. 5For recipient questions, state which statement applies: GSTR-2A (parts, changes as filings arrive) or GSTR-2B (monthly, fixed by cut-off dates).
  6. 6Check the three-year limit and sequential rule under section 37(4) and (5) if the filing is late.
  7. 7Write the conclusion in one line with the section or rule cited.

Quickest way: Who files what, and where it shows

When to use it: For MCQs asking about due dates, forms or GSTR-2A versus GSTR-2B.

  1. Outward details by supplier: GSTR-1 (or IFF for quarterly filers), by the 10th.
  2. Same data appears for the buyer: GSTR-2A (parts) and GSTR-2B (monthly ITC statement).
  3. ISD, non-resident, composition, TDS, TCS persons: not under section 37(1).
  4. Error found: rectify in the prescribed manner and pay any short tax and interest in the return for the tax period of the original details, within the time limit.
  5. Late filing: earlier periods first, and not after three years unless notified.

Common mistakes in Furnishing Details of Outward and Inward Supplies

  • Saying GSTR-1 and GSTR-3B are the same

    Both are monthly returns and both contain supply values.

    Fix: GSTR-1 gives invoice-level details of outward supplies under section 37. GSTR-3B is the summary return for payment of tax. Keep their purposes separate.

  • Treating GSTR-2A and GSTR-2B as identical

    Both show supplier-filed data.

    Fix: GSTR-2A is shown in parts and updates as data arrives. GSTR-2B is an auto-generated monthly statement built from set cut-off dates under rule 60(7).

  • Believing the recipient files GSTR-2

    Older books describe GSTR-2 and matching.

    Fix: The old rule on furnishing inward supplies in GSTR-2 is substituted. The recipient now relies on the auto-generated statements.

  • Applying section 37(1) to composition dealers or ISD

    Students remember 'every registered person'.

    Fix: Recall the exclusions: ISD, non-resident taxable person, and persons under sections 10, 51 and 52.

  • Thinking errors can be rectified any time

    Rectification sounds unlimited.

    Fix: State the limit: not after 30 November following the financial year, or furnishing of the annual return, whichever is earlier.

  • Saying the IFF is for all taxpayers

    The name sounds general.

    Fix: It is for registered persons furnishing returns quarterly, for the first two months of the quarter.

Worked examples

Example 1

Mehta Traders, a regular monthly filer, made outward supplies in July. It discovered in September that one invoice was reported with a lower taxable value, causing short payment of tax. Explain the due date for July's details and how the error is corrected.

Show the solution
  1. July details are due under section 37(1) on or before the tenth day of August, unless extended by notification.
  2. On discovering the error, section 37(3) requires rectification in the prescribed manner.
  3. The short-paid tax and interest, if any, are paid in the return for the tax period to which the original details relate, here July. The Act's words are that tax and interest are paid 'in the return to be furnished for such tax period'.
  4. Check the limit: rectification is not allowed after 30 November following the end of the financial year, or furnishing of the annual return, whichever is earlier. September is within that period.

Answer: Due date: 10 August. The error is rectified under section 37(3) in the prescribed manner, with short-paid tax and interest paid in the return for the July tax period, within the 30 November or annual return limit.

Example 2

Distinguish GSTR-2A and GSTR-2B, with reference to Rule 60.

Show the solution
  1. GSTR-2A: details of outward supplies furnished by suppliers in GSTR-1, GSTR-1A or IFF are made available to recipients in Part A. Other parts carry ISD invoices, TDS and TCS details and import details.
  2. GSTR-2B: an auto-generated statement of input tax credit made available for every month under rule 60(7).
  3. Timing: GSTR-2B takes details furnished between the day after the previous month's GSTR-1 due date and the due date for the current month, with quarterly filers treated through the IFF dates.
  4. Therefore GSTR-2A changes as suppliers file, while GSTR-2B for a month is prepared on these cut-off dates.

Answer: GSTR-2A is a part-wise view of inward supply details that updates as filings come. GSTR-2B is the monthly auto-generated ITC statement built on the cut-off periods in rule 60(7).

Exam tips

  • Learn the section 37(1) exclusions as a list. MCQs often ask who is not covered.
  • Write 'tenth day of the month succeeding the tax period' exactly in descriptive answers.
  • For differences, use two columns of points: purpose, nature, timing. Give 3 to 4 points for 14 marks.
  • Cite section 37(3), (4) and (5) for correction, sequence and time limit questions.
  • Do not state new GSTR-1 deadlines for quarterly filers from memory unless the question gives them.

Practice questions from Returns and Payment of Taxes

Furnishing Details of Outward and Inward Supplies in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Furnishing Details of Outward and Inward Supplies: frequently asked questions

What is section 37 of the CGST Act?

It requires registered persons to furnish details of outward supplies electronically by the tenth day of the following month. It also covers rectification of errors, the sequential filing rule and a three-year limit.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 reports invoice-level outward supplies under section 37 and feeds the recipient's statements. GSTR-3B is the summary return used to pay tax.

What is the invoice furnishing facility under GST?

It is a facility used by quarterly filers to furnish outward supply details in the first and second months of a quarter. Rule 60 uses these details for the recipient's GSTR-2B.

What is the difference between GSTR-2A and GSTR-2B?

GSTR-2A shows details made available to the recipient in parts. GSTR-2B is a fixed monthly auto-generated statement of input tax credit.