Section 37(1) in Manipur Goods and Services Tax Act, 2017
(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, 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:Provided also that any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner.
