Furnishing details of outward supplies requires registered persons to electronically provide and communicate supplies information within prescribed timeframes. Furnishing details of outward supplies requires registered persons, with specified exclusions, to electronically submit and communicate details of outward supplies in the prescribed form and manner within prescribed timeframes. Recipients must accept or reject communicated details within a prescribed window, causing the supplier's details to be amended. Suppliers must rectify unmatched errors or omissions in the prescribed manner and pay any tax and interest in the relevant return, subject to a statutory cut-off tied to the annual return or the specified month following the financial year. 'Details of outward supplies' include invoices and related notes.
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.
Furnishing details of outward supplies requires registered persons to electronically provide and communicate supplies information within prescribed timeframes.
Furnishing details of outward supplies requires registered persons, with specified exclusions, to electronically submit and communicate details of outward supplies in the prescribed form and manner within prescribed timeframes. Recipients must accept or reject communicated details within a prescribed window, causing the supplier's details to be amended. Suppliers must rectify unmatched errors or omissions in the prescribed manner and pay any tax and interest in the relevant return, subject to a statutory cut-off tied to the annual return or the specified month following the financial year. "Details of outward supplies" include invoices and related notes.
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