Section 37
Section 37 of the Arunachal Pradesh Goods and Services Tax Act, 2017. Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of good
(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed:
Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period:
Provided further that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: Furnishing details of outward supplies.
Provided also that any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner.
(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.
(3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:
Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.
Explanation .-- For the purposes of this Chapter, the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. de
Section 37, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 9 instruments name this provision in its title or its text without being made under it.
- Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2020.Rule 2020
- Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2020.Rule 2020
- Notifications of 2020 from 5th may to 29th NovemberNotification 2020
- THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (EIGHTH AMENDMENT) RULES, 2020Rule 2020
- The Arunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2020Rule 2020
- Amendment to Notification no 12/2017-state tax (rate) dated 31st Dec 2018,,29th jan 2019 april 5,2019,2th june 2018 2017Notification 2019
- Arunachal Pradesh Goods and Servces Tax Sixth Amendment rules 2019Rule 2019
- Registration for taxation purposes under GSTNotification 2019
- notification from 9th october 2019 to 31st December 2019Notification 2019
Questions about Section 37
How do I find court cases under Section 37 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 37, section 37 Arunachal Pradesh Goods and Services Tax Act, section 37 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 37 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 38, section 39, section 42, section 43, and on 2 further provisions, so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently addition of proviso to E.O No. 94, Vol-II, dated 10.11.2020 (2021).
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2017 as Act 7 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content). This page is not a substitute for legal advice.