Furnishing details of outward supplies requires electronic reporting and correction of mismatches with tax and interest payment obligations. Registered taxable persons, excluding specified categories, must electronically furnish and communicate details of outward supplies each tax period; the Board/Commissioner may extend filing time. The definition of outward supplies includes zero rated and inter state supplies, returns of goods, exports, debit and credit notes and supplementary invoices. Unmatched furnished details discovered to contain errors must be rectified in the period the error is noticed and any tax and interest paid in that return, subject to the statutory cutoff after the prescribed month following year end or after the annual return is filed.