Furnishing details of inward supplies: electronic submission and mandatory rectification with prescribed monthly timelines. Registered persons (excluding specified categories) must verify and electronically furnish inward-supply details, including reverse-charge and ... Summary
Furnishing details of inward supplies: electronic submission and mandatory rectification with prescribed monthly timelines.
Registered persons (excluding specified categories) must verify and electronically furnish inward-supply details, including reverse-charge and integrated-tax supplies and related credit/debit notes, between the 11th and 15th day of the month following the tax period in prescribed form; the Commissioner may extend this timeline. Recipients' modifications to supplied details must be communicated to suppliers. Unmatched entries must be rectified upon discovery in the tax period noticed with payment of any tax and interest, subject to a final rectification cut-off by the September monthly return or the annual return, whichever is earlier.
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