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<h1>Furnishing details of inward supplies: registered recipients must electronically reconcile and submit inward supply records, including reverse charge items.</h1> Every registered person, except specified exclusions, must verify and prepare details of inward supplies by reconciling outward supply data and may include undeclared supplies. Such persons must furnish electronically inward taxable supplies and related credit/debit notes, including reverse charge and integrated-taxable supplies, within the prescribed monthly window; prescribed communications must notify suppliers of recipient-made modifications. Errors or omissions that remain unmatched must be rectified with tax and interest in the period noticed, subject to a cut-off after filing the specified September-period or annual return.