Question 30 - What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return?

Mismatch in inward and outward supply details may lead to communication to both parties and addition to recipient output liability.

Mismatch between inward supply details furnished by a recipient and outward supply details furnished by the supplier triggers communication to both parties; if unrectified, the amount is added to the recipient's output liability in the return for the month succeeding the month in which the discrepancy was communicated.