Furnishing details of outward supplies requires electronic filing with recipient communication and timelines for amendment and rectification.

Every registered person, excluding specified categories, must electronically furnish details of outward supplies by the tenth day of the succeeding month and communicate them to recipients; recipients must accept or reject such details within the prescribed acceptance window and suppliers must rectify unmatched or erroneous entries and pay any tax and interest in the relevant return, subject to a statutory cutoff after the September return following the financial year or the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices.

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