Furnishing details of outward supplies: electronic filing obligations, recipient acceptance window, and limited rectification period. Every registered person, excluding defined exceptions, must electronically furnish details of outward supplies by the tenth day of the month following the tax period and communicate them to recipients; the Commissioner may extend filing deadlines. Recipients must accept or reject communicated details within a prescribed short window, causing amendments to suppliers' furnished details. Suppliers with unmatched entries must rectify errors in the prescribed manner and pay any tax and interest in the relevant return, subject to a final cut-off after the September monthly return for the financial year or the relevant annual return, whichever is earlier. The term includes invoices, debit notes, credit notes and revised invoices.