In the GST Act, Section 37 (1) reads as follows:
‘Every registered person, shall furnish, electronically, the details of outward supplies 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.”
The Amendment to the GST Act vide Finance Act 2021, notified on 28th March 2021, reads thus:
“In section 16 of the Central Goods and Services Tax Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:––
“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”.
Both Section 37(1) and Section 16(2) (aa) of the GST Act mentions about a communication to be made to recipient.
Source Taxguru
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