Furnishing details of outward supplies mandates electronic filing by registered persons and allows recipient acceptance or rejection. Every registered person, subject to exclusions, must electronically furnish details of outward supplies in the prescribed manner within the statutory furnishing window, subject to a mid month prohibition and possible Commissionerised extensions. Recipients must accept or reject communicated details within the prescribed response window, causing corresponding amendments. Unmatched furnished details may be rectified by the supplier in the prescribed manner with payment of any additional tax and interest in the relevant return, but rectification is time barred after the specified post financial year return or the annual return, whichever is earlier; details include invoices, debit notes, credit notes and revised invoices.
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Provisions expressly mentioned in the judgment/order text.
Furnishing details of outward supplies mandates electronic filing by registered persons and allows recipient acceptance or rejection.
Every registered person, subject to exclusions, must electronically furnish details of outward supplies in the prescribed manner within the statutory furnishing window, subject to a mid month prohibition and possible Commissionerised extensions. Recipients must accept or reject communicated details within the prescribed response window, causing corresponding amendments. Unmatched furnished details may be rectified by the supplier in the prescribed manner with payment of any additional tax and interest in the relevant return, but rectification is time barred after the specified post financial year return or the annual return, whichever is earlier; details include invoices, debit notes, credit notes and revised invoices.
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