Furnishing details of inward supplies: recipients must electronically verify, file and rectify inward supply records within prescribed timelines. Registered persons, except certain excluded categories, must electronically verify and furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated-taxable supplies, within the prescribed window after the tax period, subject to Commissionerial extensions. Recipients' modifications to such details must be communicated to suppliers. Unmatched entries discovered to contain errors or omissions must be rectified in the period of discovery, with payment of any tax and interest, but rectifications are disallowed after the post-financial-year monthly return or the relevant annual return, whichever is earlier.
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Furnishing details of inward supplies: recipients must electronically verify, file and rectify inward supply records within prescribed timelines.
Registered persons, except certain excluded categories, must electronically verify and furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated-taxable supplies, within the prescribed window after the tax period, subject to Commissionerial extensions. Recipients' modifications to such details must be communicated to suppliers. Unmatched entries discovered to contain errors or omissions must be rectified in the period of discovery, with payment of any tax and interest, but rectifications are disallowed after the post-financial-year monthly return or the relevant annual return, whichever is earlier.
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