Furnishing details of outward supplies required monthly; recipients may accept or reject and rectifications barred after annual return.

Registered persons, except certain excluded classes, must electronically furnish prescribed details of outward supplies each tax period and communicate them to recipients by the tenth day of the succeeding month; the Commissioner may extend time limits. Recipients must accept or reject communicated details within the prescribed window, causing amendments to the supplier's entries. Suppliers discovering unmatched errors must rectify them and pay tax and interest in the relevant return, but rectifications are barred after the September return following the financial year or upon filing the annual return, whichever is earlier.

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