Furnishing details of outward supplies requires registered persons to electronically submit and reconcile supplier-recipient data within prescribed timelines. Registered taxpayers, excluding Input Service Distributors, non-resident taxable persons and specified composition or TDS/TCS payers, must electronically furnish details of outward supplies (including invoices, debit/credit notes and revisions) by the tenth day of the month following the tax period, communicate them to recipients, and are barred from furnishing between the eleventh and fifteenth day; recipients must accept or reject between the fifteenth and seventeenth day and suppliers must rectify unmatched details, paying any additional tax and interest, subject to a final rectification cutoff after the September return or the annual return.
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Provisions expressly mentioned in the judgment/order text.
Furnishing details of outward supplies requires registered persons to electronically submit and reconcile supplier-recipient data within prescribed timelines.
Registered taxpayers, excluding Input Service Distributors, non-resident taxable persons and specified composition or TDS/TCS payers, must electronically furnish details of outward supplies (including invoices, debit/credit notes and revisions) by the tenth day of the month following the tax period, communicate them to recipients, and are barred from furnishing between the eleventh and fifteenth day; recipients must accept or reject between the fifteenth and seventeenth day and suppliers must rectify unmatched details, paying any additional tax and interest, subject to a final rectification cutoff after the September return or the annual return.
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