Rule 59 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 59 is the rule behind FORM GSTR-1. It says who furnishes the details of outward supplies, for what period, how an amendment or addition is made in FORM GSTR-1A, how quarterly filers may use the invoice furnishing facility, what the details must include, and in which situations FORM GSTR-1 cannot be furnished at all.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Every registered person required to furnish details of outward supplies under section 37 furnishes them in FORM GSTR-1 for the month or the quarter, electronically through the common portal. A person who has furnished FORM GSTR-1 may, before filing FORM GSTR-3B for the tax period, amend or add details in FORM GSTR-1A. Quarterly filers may use the invoice furnishing facility for the first and second months, up to a cumulative value of fifty lakh rupees in each month. Sub-rule (6) lists situations in which FORM GSTR-1 cannot be furnished. No due date appears in the rule.
The section behind the rule
Rule 59 is the procedure for section 37 of the CGST Act, 2017: see sections 37 to 39 of the CGST Act: GSTR-1 and GSTR-3B. The rule fixes no due date; any due date comes from the Act or from notification and is not stated here. If you want your FORM GSTR-1 reviewed before filing, see our GSTR-1 filing service.
Sub-rule (1): FORM GSTR-1 and FORM GSTR-1A
"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 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."
The footnote records that rule 59 was substituted by Notification No. 82/2020 - CT dated 10.11.2020, with effect from 01.01.2021. The old rule printed in the footnote is not law and is not used here. Persons referred to in section 14 of the IGST Act (the OIDAR suppliers) are outside this rule; they furnish a return under rule 64.
Proviso (FORM GSTR-1A). "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." Inserted by Notification No. 12/2024 - CT dated 10.07.2024. The window is between FORM GSTR-1 and FORM GSTR-3B for the same period, and the use of FORM GSTR-1A is optional.
Sub-rule (2): the invoice furnishing facility
"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."
Elements: who (quarterly filers); what (supplies to a registered person, as he considers necessary); which months (first and second of a quarter); the ceiling (a cumulative value of fifty lakh rupees in each of the months); the window (the 1st to the 13th day of the succeeding month); and authentication under rule 26: see rule 26. (The words "in this notification" in the printed sub-rule are a slip for "in this rule"; they are flagged here and not corrected in the quotation.)
Two provisos: for the month of April, 2021 the facility could be used from the 1st day of May, 2021 till the 28th day of May, 2021 (Notification No. 13/2021 - CT dated 01.05.2021); for May, 2021, from the 1st day of June, 2021 till the 28th day of June, 2021 (Notification No. 27/2021 - CT dated 01.06.2021).
Sub-rule (3): no double reporting
"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."
Sub-rule (4): what FORM GSTR-1 includes
The details of outward supplies furnished in FORM GSTR-1 shall include:
(a) invoice wise details of all (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 all (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value up to 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.
The footnote records that "one lakh rupees" was substituted in clauses (a)(ii) and (b)(ii) by Notification No. 12/2024 - CT dated 10.07.2024, with effect from 01.08.2024.
Sub-rule (4A): what FORM GSTR-1A may include
Inserted by Notification No. 12/2024 - CT dated 10.07.2024. The additional details or amendments furnished in FORM GSTR-1A "may, as per the requirement of the registered person, include" the same three heads as sub-rule (4): invoice wise details of supplies to registered persons and of inter-State supplies above one lakh rupees to unregistered persons; consolidated details of the other supplies to unregistered persons; and debit and credit notes.
Sub-rule (5): what the IFF includes
The details furnished using the IFF "shall include the (a) invoice wise 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".
Sub-rule (6): when FORM GSTR-1 is not allowed
"Notwithstanding anything contained in this rule":
- (a) a registered person shall not be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 if he has not furnished the return in FORM GSTR-3B for the preceding month;
- (b) a registered person required to furnish return for every quarter under the proviso to section 39(1) shall not be allowed to furnish the details in FORM GSTR-1 or using the invoice furnishing facility if he has not furnished the return in FORM GSTR-3B for the preceding tax period;
- (c) shown as omitted ("[****]") by Notification No. 35/2021 - CT dated 24.09.2021, with effect from 01.01.2022;
- (d) a person to whom an intimation has been issued under rule 88C(1) for a tax period shall not be allowed to furnish the details for a subsequent tax period unless he has deposited the amount in the intimation or furnished a reply as required under rule 88C(2);
- (e) a person to whom an intimation has been issued under rule 88D(1) shall not be allowed to furnish the details for a subsequent tax period unless he has paid the amount equal to the excess input tax credit in the intimation or furnished a reply as required under rule 88D(2);
- (f) a registered person shall not be allowed to furnish the details if he has not furnished the details of the bank account as per rule 10A.
The sub-rule was inserted by Notification No. 01/2021 - CT dated 01.01.2021. Clause (a) in its present form ("for the preceding month") was substituted by Notification No. 35/2021 - CT dated 24.09.2021, with effect from 01.01.2022; clause (d) was inserted by Notification No. 26/2022 - CT dated 26.12.2022; clause (e) by Notification No. 38/2023 - CT dated 04.08.2023. Sub-rule (6)(a) and (b) have their own post: sequential filing: why one missed return blocks everything after it. Clauses (d) and (e) refer to rule 88C and rule 88D; clause (f) refers to rule 10A.
Who does what
| Who | What | Form | Rule |
|---|---|---|---|
| Registered person (not an IGST section 14 person) required under section 37 | Furnishes details of outward supplies for the month or quarter | FORM GSTR-1 | 59(1) |
| Same, after FORM GSTR-1 and before FORM GSTR-3B for the period | May amend or add details | FORM GSTR-1A | 59(1) proviso |
| Quarterly filer | May use the invoice furnishing facility for the first and second months, up to fifty lakh rupees cumulative in each month, 1st to 13th of the next month | IFF | 59(2) |
| Registered person | Does not repeat IFF details in the quarter's FORM GSTR-1 | FORM GSTR-1 | 59(3) |
| Registered person | Includes invoice wise and consolidated details and debit or credit notes | FORM GSTR-1 | 59(4) |
| Registered person in a sub-rule (6) situation | May not furnish FORM GSTR-1 until the condition is met | FORM GSTR-1 | 59(6) |
A worked example
Evergreen Foods, an invented quarterly filer, supplies goods to registered customers and to unregistered consumers. In the first month of the quarter, it uses the invoice furnishing facility between the 1st and the 13th of the next month for invoices to registered customers, within the cumulative value of fifty lakh rupees for the month. For the quarter's FORM GSTR-1 it does not repeat those invoices (sub-rule (3)). It includes consolidated State-wise details of inter-State supplies up to one lakh rupees per invoice to unregistered persons, and invoice-wise details of inter-State supplies above one lakh rupees to unregistered persons.
After furnishing FORM GSTR-1 but before filing FORM GSTR-3B, Evergreen finds an omitted invoice. At its own option it furnishes FORM GSTR-1A for the same tax period. Later, it has not filed FORM GSTR-3B for the preceding tax period: under sub-rule (6)(b) it cannot furnish FORM GSTR-1 or use the IFF until it does.
Points to watch
- No due date in the rule. Do not assume one from this article.
- FORM GSTR-1A is a window. Between FORM GSTR-1 and FORM GSTR-3B of the same period.
- Thresholds are as amended. One lakh rupees for the unregistered inter-State split, from 01.08.2024 per the footnote.
- Sub-rule (6) is cumulative. Several clauses can apply at once.
- Quarterly and monthly filers differ in sub-rule (6)(a) and (b).
Need help with FORM GSTR-1?
An outward supplies statement that is blocked, late or wrong affects your customers' credit as well as your own filing. We reconcile the sales register to FORM GSTR-1, handle FORM GSTR-1A amendments and clear the conditions in sub-rule (6). See our GSTR-1 filing service.
Key takeaways
- Rule 59(1): FORM GSTR-1 for the month or quarter; FORM GSTR-1A to amend or add before FORM GSTR-3B of the same period.
- Rule 59(2) and (3): the invoice furnishing facility for the first and second months of a quarter, up to a cumulative fifty lakh rupees in each month; not repeated in FORM GSTR-1.
- Rule 59(4): invoice-wise and consolidated details; the unregistered inter-State split is at one lakh rupees.
- Rule 59(6): FORM GSTR-1 not allowed in the situations in clauses (a), (b), (d), (e) and (f).
- The rule prints no due date.
Read next
- Rule 60 of the CGST Rules, 2017: form and manner of ascertaining details of inward supplies
- Rule 61 of the CGST Rules, 2017: form and manner of furnishing of return
- Sequential filing: why one missed return blocks everything after it
- Rules 48 and 55A of the CGST Rules, 2017
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.