Section 59: [ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]

Q: What does Section 59 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 59 GST pertains to "[ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 59 of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: Is Section 59 GST still in force?

Yes, Section 59 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 59 GST?

धारा 59 GST is the Devanagari Hindi reference for Section 59 of the The Central Goods and Services Tax Rules, 2017. Section 59 of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: What is Dhara 59 GST?

Dhara 59 GST is the Roman Hindi reference for Section 59 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 59 of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Form and manner of furnishing details of outward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]. As verified on 22 May 2026.

Q: How to cite Section 59 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 59, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 59 (India).

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(1)

Every registered person, other than a person referred to in section 14 of 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.

(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, 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.] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).]

[Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021.] [Inserted by Notification No. G.S.R. 371(E), dated 01.06.2021 (w.e.f. 19.6.2017).]

(3)

The details of outward supplies furnished using the 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 -

(5)

[ Notwithstanding anything contained in this rule, -

(6)

[ Notwithstanding anything contained in this rule, -