Furnishing details of outward supplies requires timely electronic filing, recipient communication, acceptance and rectification with tax payment obligations. Furnishing details of outward supplies requires registered persons (with specified exclusions) to electronically file prescribed outward-supply particulars by the tenth day of the succeeding month and communicate them to recipients; recipients must accept or reject communicated details within a prescribed window, and suppliers must rectify unmatched errors and pay any tax and interest in the prescribed manner, subject to a cut-off upon filing the September return for the relevant financial year or the annual return. The term includes invoices, debit notes, credit notes and revised invoices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing details of outward supplies requires timely electronic filing, recipient communication, acceptance and rectification with tax payment obligations.
Furnishing details of outward supplies requires registered persons (with specified exclusions) to electronically file prescribed outward-supply particulars by the tenth day of the succeeding month and communicate them to recipients; recipients must accept or reject communicated details within a prescribed window, and suppliers must rectify unmatched errors and pay any tax and interest in the prescribed manner, subject to a cut-off upon filing the September return for the relevant financial year or the annual return. The term includes invoices, debit notes, credit notes and revised invoices.
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