Furnishing details of outward supplies requires electronic submission with recipient acceptance and time-barred rectification rules. Registered persons (with specified exclusions) must electronically furnish invoice-level details of outward supplies by the tenth day of the month following the tax period; such details must be communicated to recipients. Recipients must accept or reject communicated details within the prescribed acceptance window, leading to amendment of the supplier's return. Unmatched details may be rectified with tax and interest paid in the return for the relevant period, but rectifications are barred after the September return following the financial year or upon filing the annual return.
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Furnishing details of outward supplies requires electronic submission with recipient acceptance and time-barred rectification rules.
Registered persons (with specified exclusions) must electronically furnish invoice-level details of outward supplies by the tenth day of the month following the tax period; such details must be communicated to recipients. Recipients must accept or reject communicated details within the prescribed acceptance window, leading to amendment of the supplier's return. Unmatched details may be rectified with tax and interest paid in the return for the relevant period, but rectifications are barred after the September return following the financial year or upon filing the annual return.
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