Section 38 - Furnishing details of inward supplies.

Furnishing details of inward supplies: recipients must electronically reconcile supplier data, report reverse-charge and pay tax plus interest on shortfalls.

Section 38 obliges registered recipients (with specified exclusions) to verify and furnish electronically details of inward taxable supplies, including reverse-charge and integrated-taxable supplies and related credit/debit notes, within the prescribed post-period window; the Commissioner may extend the time. Recipients must communicate any modifications, deletions or inclusions to suppliers as prescribed. Unmatched entries must be rectified when discovered, with payment of tax and interest for shortfalls, and rectification is prohibited after the earlier of the September return following the financial year or the annual return.