Furnishing details of inward supplies: recipients must electronically submit and reconcile inward supply data including reverse-charge items.

Registered persons (with specified exclusions) must electronically verify and furnish inward supply details, including supplies subject to reverse charge and inter-state supplies, by the prescribed dates each month, may include supplies not declared by suppliers, and must communicate any modifications to suppliers. Unmatched recipient-submitted details must be rectified when discovered, with tax and interest paid in the return for that period, subject to a cut-off after filing the September monthly return for the relevant financial year or the relevant annual return.

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