Furnishing details of outward supplies: timely electronic submission with recipient communication, acceptance/rejection and rectification duties. Every registered person, except certain excluded categories, must electronically furnish prescribed details of outward supplies-including invoices, debit notes, credit notes and revised invoices-by the tenth day of the succeeding month and communicate them to recipients. Recipients must accept or reject communicated details within a prescribed reply window and furnished returns are amended accordingly. Unmatched details may be rectified in the prescribed manner with any tax and interest paid in the relevant return, subject to a statutory cut-off tied to the September monthly return or the annual return, whichever is earlier.