Furnishing details of inward supplies: recipients must electronically reconcile and rectify inward supply records within prescribed timelines. Registered persons (excluding Input Service Distributors, non-resident taxable persons, and persons taxed under sections 10, 51 or 52) must electronically furnish and reconcile details of inward taxable supplies, including reverse charge and integrated-taxable supplies, and related credit or debit notes within the prescribed post-period timeframe; the Commissioner may extend the time limit. Recipients' modifications must be communicated to suppliers as prescribed. Unmatched details must be rectified when discovered, with tax and interest paid in the return for the period, subject to a cutoff after the September return or the annual return.