Is quarterly return tax payers covered under the rule 36 (4). Because in 37(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 or 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.
Here they included only taxpayers who fill returns monthly
so please get out of me from this doubt
Thanks in advance
CAclubindia
