Furnishing details of inward supplies requires recipients to validate and electronically submit inward supply particulars and reconcile mismatches. Registered persons, excluding certain classes, must verify supplier-supplied outward details and electronically furnish prescribed particulars of inward supplies and related credit or debit notes, including reverse-charge and integrated-taxable supplies, within the prescribed monthly window; the Commissioner may extend that time. Recipients' modifications to details must be communicated to suppliers. If furnished details remain unmatched, recipients must rectify discovered errors or omissions in the tax period when noticed and pay any tax and interest, subject to a final limitation after filing the relevant post-year return or the annual return.
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Provisions expressly mentioned in the judgment/order text.
Furnishing details of inward supplies requires recipients to validate and electronically submit inward supply particulars and reconcile mismatches.
Registered persons, excluding certain classes, must verify supplier-supplied outward details and electronically furnish prescribed particulars of inward supplies and related credit or debit notes, including reverse-charge and integrated-taxable supplies, within the prescribed monthly window; the Commissioner may extend that time. Recipients' modifications to details must be communicated to suppliers. If furnished details remain unmatched, recipients must rectify discovered errors or omissions in the tax period when noticed and pay any tax and interest, subject to a final limitation after filing the relevant post-year return or the annual return.
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