Furnishing details of inward supplies: electronic submission, reconciliation and rectification obligations with prescribed deadlines and extensions.

Registered taxable persons, except specified exclusions, must verify and prepare details of inward supplies by validating or modifying supplier communicated outward-supply data and may include undeclared inbound supplies. They must furnish electronically prescribed details each tax period within the specified mid-month window, including reverse-charge and integrated-tax supplies and related credit/debit notes, with the Commissioner empowered to extend time. Recipients' modifications must be communicated to suppliers. Unmatched details require rectification in the period noticed with tax and interest paid, subject to a rectification deadline tied to the September return or the annual return, whichever is earlier.

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