Form and manner of furnishing details of outward supplies

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..... 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, inter alia, - (a) invoice wise details of all - (i) inter-State and intra-State sup .....

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..... s 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 amende .....

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