(1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in 135 FORM GST ENR-O1, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
1[(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVL.]
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,- (@) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored ! This sub-rule was inserted by Notification No. GST-1018/C.R.57/Taxation-1, (Notification No.28/2018, Sixth Amendment — 2018), dated 29% June 2018, (w.e.f. 19% June 2018).
136 in transit by him along with the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they can be identified item-wise and owner-wise and shall facilitate any physical verification or inspection by the proper officer on demand.
Chapter VIII Returns 1[59. Form and manner of furnishing details of outward supplies.— (1) Every registered person, other than a person referred to in section 14 of ! This rule was substituted by Notification No. GST-1020/C.R.100/Taxation-1, (Notification No.82/2020, Thirteenth Amendment — 2020), dated 234 November 2020, (w.e.f. 1=t January 2021). Prior to substitution this rule was read as under :
“59. Form and manner of furnishing details of outward supplies.-
(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the —
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(if) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(if) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.” *(5) Notwithstanding anything contained in this rule, - 137 the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.
![Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 for a tax period but before filing of return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish additional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.]
(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person,
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.
*This sub-rule (5) was inserted by Notification No. GST-1020/C.R.120/Taxation-1, (Notification No.94/2020, Fourteenth Amendment — 2020), dated 4th January 2021, (w.e.f. 22 December 2020) ! This proviso was inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, 138 as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the “IFF”) electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.
![Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021.]
2[Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 15t day of June, 2021 till the 28th day of June, 2021.]
(3) The details of outward supplies furnished using the invoice furnishing facility (IFF), for the first and second months of a quarter, shall not be furnished in FORM GSTR-1 for the said quarter.
(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the—
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(i) inter-State supplies with invoice value more than 3[one lakh rupees] made to the unregistered persons;
1 This proviso was inserted by Notification No. GST-1021/C.R.--—-— /Taxation-1, (Notification No.14/2021, Third Amendment — 2021), dated -—--¢ May 2021, (w.e.f. 1% May 2021).
2 This proviso was inserted by Notification No. GST-1021/C.R.58/Taxation-1, (Notification No.27/2021, Fifth Amendment — 2021), dated 9% June 2021, (w.e.f. 13 June 2021).
3 These words were substituted for the words “two and a half lakh rupees” by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, (w.e.f. st August, 2024).
139
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) Statewise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
1[(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the —
(a) invoice wise details of -(i) inter-State and intra-State supplies made to the registered persons; and(ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons;
(b) consolidated details of -(i) intra-State supplies made to unregistered persons for each rate of tax; and(ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.]
(5) The details of outward supplies of goods or services or both furnished using the invoice furnishing facility (IFF) shall include the — ! This sub-rule was inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, 140
(a) invoicewise details of inter-State and intra-State supplies made to the registered persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued previously.]
1[(6) Notwithstanding anything contained in this rule,—
(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B 2[for the preceding month];
(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(©) 3[(+++)] * This sub-rule (6) was inserted by Notification No. GST-1021/C.R.02/Taxation-1, (Notification No.1/2021, First Amendment - 2021), dated 12th January 2021, (w.e.f. 1 January 2021) 2 These words were substituted for the words “for preceding two months” by Notification No. GST-1021/C.R.90/ Taxation- 1, (Notification No.35/2021, Eighth Amendment — 2021), dated 7th October 2021, (w.e.f. 1= January 2022) 3 Clause (c) was omitted by Notification No. GST-1021/C.R.90/ Taxation-1, (Notification No.35/2021, Eighth Amendment - 2021), dated 7th October 2021, (w.e.f. 1= January 2022). Prior to omission this clause which was inserted by Notification No. GST-1021/C.R.02/Taxation-1, (Notification No.1/2021, First Amendment — 2021), dated 12th January 2021, (w.ef. 1 January 2021) was read as under:
(c ) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.]
141 ![(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respectof a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule
(2) of rule 88C.]
2[“(e) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a subsequent tax period, unless he has either paid the amount equal to the excess input tax credit as specified in the said intimation or has furnished a reply explaining the reasons in respect of the amount of excess input tax credit that still remains to be paid, as required under the provisions of sub-rule (2) of rule 88D;
(f) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he ! This clause was inserted by Notification No. MGST.1022/C.R.2 / Taxation-1 (Fifth Amendment-2022, Notification No.26/2022), dated 13th January 2023 (w.e.f. 26/12/2022) 2 These Clauses (e and f) were inserted by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment-2023), dated 4th September, 2023, (w.e.f. 4th August, 2023).
142 has not furnished the details of the bank account as per the provisions of rule 10A.”.]