Furnishing details of outward supplies requires electronic submission and recipient communication, with limited amendment window and rectification rules. Section 37 mandates electronic furnishing of prescribed details of outward supplies by most registered persons by the tenth day of the succeeding month, requires communication of those details to recipients, allows recipient acceptance or rejection within a prescribed mid-month window leading to automatic amendment, permits Commissionerised time extensions, obliges rectification and payment of tax and interest for unmatched or erroneous entries, and limits rectification after the September monthly return of the following financial year or the relevant annual return; outward-supply details include invoices, debit notes, credit notes and revised invoices.