Furnishing inward supplies requires electronic monthly reporting and correction of unmatched entries with prescribed supplier communication.

Section 38 requires registered persons, except specified exclusions, to verify and electronically furnish details of inward taxable supplies (including reverse charge and integrated-taxable supplies) and related credit/debit notes for each tax period within the prescribed succeeding-month window; recipients' modifications must be communicated to suppliers, and errors in unmatched entries must be rectified with payment of tax and interest, subject to the statutory rectification cut-off.

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