Inward supplies reporting: recipients must electronically verify and furnish inward supply details within prescribed monthly window. Registered persons (with specified exceptions) must electronically verify and furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated tax supplies, within a prescribed monthly window after the tax period; recipients' modifications must be communicated to suppliers as prescribed. Errors or omissions in furnished details that remain unmatched must be rectified in the period when discovered with payment of any tax and interest, subject to a statutory cutoff after the September return of the financial year or the relevant annual return, whichever is earlier.