Furnishing details of outward supplies: registered persons must electronically file and communicate supplies; recipients may accept or reject. Registered persons (with specified exclusions) must electronically furnish prescribed details of outward supplies by the tenth day of the month following the tax period and communicate those details to recipients; recipients must accept or reject communicated details within the prescribed response window, which amends the supplier's furnished particulars. Suppliers must rectify unmatched or erroneous details in the prescribed manner, pay any resulting tax and interest in the relevant return, and are barred from making such rectifications after filing the September monthly return for the financial year or the relevant annual return, whichever is earlier.
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 persons must electronically file and communicate supplies; recipients may accept or reject.
Registered persons (with specified exclusions) must electronically furnish prescribed details of outward supplies by the tenth day of the month following the tax period and communicate those details to recipients; recipients must accept or reject communicated details within the prescribed response window, which amends the supplier's furnished particulars. Suppliers must rectify unmatched or erroneous details in the prescribed manner, pay any resulting tax and interest in the relevant return, and are barred from making such rectifications after filing the September monthly return for the financial year or the relevant annual return, whichever is earlier.
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