Section 37 requires every regular taxpayer to report its outward supplies, invoice by invoice for business customers. What the supplier reports here is what its customers see in their credit statement under section 38 — so an error in this statement can cost the customer its input tax credit.
Key points
- Under section 37(1) of the CGST Act, 2017 every registered person other than an Input Service Distributor, a non-resident taxable person, a composition taxpayer and a TDS or TCS collector must furnish details of outward supplies for each tax period (Form GSTR-1).
- The statutory date is the 10th of the following month; by notification under the proviso it is the 11th for monthly filers, and quarterly filers under the QRMP scheme file by the 13th after the quarter.
- The details are communicated to recipients and form the basis of their input tax credit statement under section 38.
- Errors may be rectified, but not after 30 November following the end of the financial year or the date of the annual return, whichever is earlier (proviso to section 37(3)).
- From 01.10.2022 a statement cannot be filed while an earlier one is pending (section 37(4)); from 01.10.2023 it cannot be filed more than three years after its due date (section 37(5)).
- In CBIC v Aberdare Technologies (2025) the Supreme Court declined to interfere with a Bombay High Court order allowing bona fide clerical errors to be corrected after the time limit, and asked the CBIC to re-examine the timelines.
The provisions
37(1)–(2)Furnishing details of outward supplies
Statutory text
(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 1[subject to such conditions and restrictions and] 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 2[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]:
3[***]
4[Provided 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:
5[Provided further that] any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.
(2) 3[***]
* Enforced w.e.f. 22nd June, 2017.
1. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
2. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed".
3. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022).
4. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided further that".
5. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "Provided also that".
- Rule 59, CGST Rules — form and manner (GSTR-1, IFF)
- Notification 83/2020-Central Tax — due dates (11th monthly; 13th after the quarter for QRMP)
37(3)Rectification of errors
Statutory text
(3) Any registered person, who has furnished the details under sub-section (1) for any tax period 3[***], 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 6[the thirtieth day of November] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.
7[Provided further that the 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, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019]
6. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022.) by s. 103 of The Finance Act 2022 (No. 6 of 2022) for "furnishing of the return under section 39 for the month of September".
7. Inserted by CGST (Second Removal of Difficulties) Order, 2018 issued under C.B.I. & C. vide Order No. 02/2018-Central Tax dated 31.12.2018.
What it means
An error or omission is rectified in the statement for the period in which it is noticed, with interest under section 50 if tax was short-paid. The outer limit is 30 November following the end of the financial year (from 01.10.2022; earlier, the due date of the September return), or the date the annual return is filed, if earlier. The second proviso is a one-time relaxation for 2017–18, inserted by the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018.
The time limit is strict on its terms, but in practice the error — a wrong GSTIN, an invoice reported as a consumer supply — usually comes to light only when the customer is denied credit, after the window has closed. The courts have responded to that.
Case on this provision
Central Board of Indirect Taxes and Customs v Aberdare Technologies Pvt Ltd
SLP (C) Diary No. 6332/2025 · 21.03.2025 · Supreme Court, 2 Judges (Sanjiv Khanna CJI, Sanjay Kumar J.)
- Facts
- The company filed its GSTR-1 and GSTR-3B returns on time. In December 2023, after the time limit for rectification had passed, it noticed clerical errors in them that caused no loss of revenue. The portal did not allow correction. The Bombay High Court (W.P. 7912 of 2024, 29.07.2024), following its earlier decision in Star Engineers, directed the department to open the portal or accept a manual correction.
- Held
- The Supreme Court declined to interfere, finding the High Court's order just and fair since there was no loss of revenue. It observed that the right to correct clerical or arithmetical mistakes flows from the right to do business and should not be denied without good reason, that software limitations are no justification, and that purchasers should not have to pay twice. It directed the CBIC to re-examine the provisions and timelines for correcting bona fide errors.
- Here
- The proviso to sub-section (3) remains on the statute book, but a bona fide clerical error with no loss of revenue can be pressed for correction even after 30 November, by writ if the portal will not allow it. Errors that change the tax payable, or are not clerical, stand on a different footing.
37(4)–(5)Sequential filing; three-year bar
Statutory text
1[(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods]
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.
8[(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.]
8. Inserted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 142 of The Finance Act 2023 (No. 8 of 2023).
What it means
Sub-section (4), from 01.10.2022, bars filing a statement for a period while any earlier period is pending. Sub-section (5), from 01.10.2023, bars filing more than three years after the due date — matching the bars on the return in section 39(11) and the annual return in section 44(2). The Government may relax either bar by notification on the Council's recommendation.
Separately, Rule 59(6) blocks GSTR-1 where the GSTR-3B returns of earlier periods have not been filed.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the due date for GSTR-1?
- Section 37(1) of the CGST Act says the 10th of the following month, but by notification it is the 11th for monthly filers and the 13th after the quarter for those in the QRMP scheme.
- Can a GSTR-1 error be corrected after 30 November?
- Not under the proviso to section 37(3). But in CBIC v Aberdare Technologies (2025) the Supreme Court declined to disturb a Bombay High Court order permitting correction of bona fide clerical errors with no revenue loss after the time limit.
- Is there a time limit for filing an old GSTR-1?
- Yes. From 01.10.2023 it cannot be filed more than three years after its due date (section 37(5)).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Form GSTR-1 reports outward supplies — invoice-wise for supplies to registered persons, and in summary for consumer supplies — along with debit notes, credit notes and revised invoices (the Explanation below sub-section (4) defines "details of outward supplies" to include them). Taxpayers in the quarterly return scheme may upload business-to-business invoices monthly through the Invoice Furnishing Facility so that their customers get credit in time.
Before 01.10.2022 the section contemplated a two-way process: details went to the recipient, who could accept or reject them (old sub-section (2) and section 38), and unmatched details were dealt with under sections 42 and 43. That process was never operated. The Finance Act, 2022 reduced section 37 to a one-way statement whose details are communicated to the recipient in the manner prescribed — today, the credit statement under section 38.