Furnishing details of inward supplies requires electronic monthly reconciliation, communication to suppliers, and prescribed rectification procedures. Registered persons, subject to specified exclusions, must verify supplier-submitted outward supply data to prepare and electronically furnish details of inward supplies and related credit or debit notes, including reverse-charge and integrated-taxable supplies, within a prescribed monthly timeline; the Commissioner may extend this timeline. Modifications, deletions or inclusions made by the recipient must be communicated to the supplier as prescribed. Unmatched details must be rectified in the tax period when discovered, with payment of any tax and interest; rectification is barred after filing the return for the month following the financial year end or after the annual return, whichever is earlier.