Furnishing details of outward supplies: mandatory electronic monthly filing with recipient notification and procedures for amendment and rectification. Registered persons (subject to specified exclusions) must electronically furnish prescribed details of outward supplies each tax period and communicate those details to recipients; the Commissioner may extend time limits by notification. Recipients must accept or reject communicated details within the prescribed response window, which amends the supplier's records. Suppliers with unmatched details must rectify errors in the prescribed manner and discharge any tax and interest in the relevant return; rectifications are barred after the September monthly return following the financial year or the relevant annual return. 'Details of outward supplies' include 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: mandatory electronic monthly filing with recipient notification and procedures for amendment and rectification.
Registered persons (subject to specified exclusions) must electronically furnish prescribed details of outward supplies each tax period and communicate those details to recipients; the Commissioner may extend time limits by notification. Recipients must accept or reject communicated details within the prescribed response window, which amends the supplier's records. Suppliers with unmatched details must rectify errors in the prescribed manner and discharge any tax and interest in the relevant return; rectifications are barred after the September monthly return following the financial year or the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices.
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