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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Furnishing details of inward supplies requires electronic verification, modification and timely submission including reverse-charge and integrated tax entries.</h1> Recipients must electronically verify and furnish details of inward taxable supplies, including reverse-charge and integrated-tax supplies and related credit or debit notes, in the prescribed monthly manner; the Commissioner may extend filing timelines. Recipients must communicate any modifications to suppliers, and must rectify unmatched or erroneous entries in the period when discovered, paying any tax and interest, subject to a prescribed cutoff after the financial year-end or submission of the annual return.

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