Furnishing details of inward supplies requires electronic submission, includes reverse charge and IGST supplies, and permits limited rectification. Registered taxable persons (with specified exclusions) must electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and IGST taxable supplies, for each tax period in the prescribed form by the statutory monthly deadline; the Board/Commissioner may extend the deadline. If furnished details remain unmatched, errors or omissions discovered must be rectified in the period of discovery with payment of any tax shortfall and interest; rectification is barred after the September return following the financial year or after the relevant annual return, whichever is earlier.
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Furnishing details of inward supplies requires electronic submission, includes reverse charge and IGST supplies, and permits limited rectification.
Registered taxable persons (with specified exclusions) must electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and IGST taxable supplies, for each tax period in the prescribed form by the statutory monthly deadline; the Board/Commissioner may extend the deadline. If furnished details remain unmatched, errors or omissions discovered must be rectified in the period of discovery with payment of any tax shortfall and interest; rectification is barred after the September return following the financial year or after the relevant annual return, whichever is earlier.
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