Furnishing details of outward supplies requires electronic monthly submission, rectification window and restrictions on delayed filings. Registered persons (with specified exclusions) must electronically furnish prescribed details of outward supplies each tax period and have those details communicated to recipients; the Commissioner may extend filing deadlines by notification. Registrants may rectify errors in prescribed manner and pay any tax and interest; rectifications are barred after the earlier of the post year deadline or filing of the annual return, with limited transitional relief. Filing for a period is restricted if prior periods remain unfurnished, and an overall time bar limits late submissions subject to governmental exceptions. 'Details of outward supplies' covers invoices, debit and credit notes and revised invoices.