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of <h1>Rule 75: Electronic Notice and Deadline for Correcting Output Tax Mismatches Between Suppliers and Recipients</h1> Rule 75 required electronic notification of discrepancies between a claimant's reported reduction in output tax liability and corresponding counterparty filings, providing the supplier and the recipient specified mismatch details via designated portal forms by the month-end following matching. Either party could amend their outward or inward supply statements for the month in which the discrepancy was communicated to reconcile records. If neither party corrected the mismatch, the unrectified amount would be added to the supplier's output tax liability, debited to the electronic liability register and reflected in the supplier's subsequent monthly return. Rectification was defined as correcting or deleting outward details by the supplier or adding/correcting inward details by the recipient.
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