Furnishing details of outward supplies requires electronic submission, recipient verification, and prescribed rectification of mismatches.

Section 37 requires registered persons (with specified exclusions) to electronically furnish and communicate details of outward supplies in the prescribed form and manner for each tax period, subject to a barred submission interval and possible Commissioner notified extensions; recipients must accept or reject communicated details within a prescribed window, triggering amendment of furnished details. Suppliers must rectify errors causing unmatched entries and pay tax and interest in the relevant return, with rectification barred after the September monthly return following the financial year or the relevant annual return.

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