Furnishing details of outward supplies: registered persons must electronically submit and reconcile declarations, with limited rectification window. Every registered person, except specified exemptions, 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; a barred period for furnishing exists between the eleventh and fifteenth day, subject to Commissioner extensions. Recipients must accept or reject communicated details within a limited mid-month window, causing the supplier's return to stand amended. Suppliers must rectify unmatched outward-supply entries and pay resulting tax and interest in the return for the correcting period, but rectifications are disallowed after the monthly return for September following the financial year or after the relevant annual return.