Furnishing details of outward supplies requires electronic monthly submission with recipient verification and prescribed rectification rules. Every registered person, subject to stated exclusions, must electronically furnish details of outward supplies for each tax period by the monthly deadline and communicate them to recipients; recipients must accept or reject communicated inward-supply details within the prescribed response window, with such responses amending the supplier's filings. Suppliers discovering errors in unmatched details must rectify them and pay any tax and interest in the relevant return, subject to a final cut-off after the September monthly return of the following financial year or the relevant annual return. 'Details of outward supplies' include invoices, debit notes, credit notes and revised invoices.