Furnishing details of inward supplies requires electronic reconciliation, adjustments to supplier data, and rectification with tax and interest. Registered taxable persons, subject to stated exceptions, must verify and reconcile supplier data to prepare and electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated supply entries, within a prescribed post period window. Adjustments made by recipients must be communicated to suppliers as prescribed. Unmatched or erroneous entries must be rectified in the period when discovered with payment of any tax and interest, but no rectification is allowed after the prescribed cut off following the financial year or after filing the annual return.