Furnishing details of outward supplies: registered taxpayers must electronically report monthly supplies; recipients may accept or reject entries. Section 37 mandates that registered persons, except specified exclusions, electronically furnish prescribed details of outward supplies by the tenth day of the month following the tax period; the Commissioner may notify extensions. Recipients must accept or reject communicated details within a prescribed response window, causing the supplier's records to be amended. Suppliers must rectify unmatched or erroneous outward-supply details in the prescribed manner, pay any tax and interest shortfall in the relevant return, and cannot rectify after the earlier of the September monthly return following the financial year or the relevant annual return.
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: registered taxpayers must electronically report monthly supplies; recipients may accept or reject entries.
Section 37 mandates that registered persons, except specified exclusions, electronically furnish prescribed details of outward supplies by the tenth day of the month following the tax period; the Commissioner may notify extensions. Recipients must accept or reject communicated details within a prescribed response window, causing the supplier's records to be amended. Suppliers must rectify unmatched or erroneous outward-supply details in the prescribed manner, pay any tax and interest shortfall in the relevant return, and cannot rectify after the earlier of the September monthly return following the financial year or the relevant annual return.
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