Furnishing details of outward supplies: registered persons must submit electronic supply data and allow recipient reconciliation and rectification. Every registered person, other than specified exclusions, must electronically furnish details of outward supplies - including invoices, debit notes, credit notes and revised invoices - for each tax period by the tenth day of the succeeding month, with those details communicated to recipients. Recipients must accept or reject communicated details within a prescribed window and the supplier's entries will be amended accordingly. Suppliers must rectify unmatched errors or omissions, pay any tax and interest in the relevant return, and may not rectify after the September return for that financial year or after the annual return, whichever is earlier.
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Furnishing details of outward supplies: registered persons must submit electronic supply data and allow recipient reconciliation and rectification.
Every registered person, other than specified exclusions, must electronically furnish details of outward supplies - including invoices, debit notes, credit notes and revised invoices - for each tax period by the tenth day of the succeeding month, with those details communicated to recipients. Recipients must accept or reject communicated details within a prescribed window and the supplier's entries will be amended accordingly. Suppliers must rectify unmatched errors or omissions, pay any tax and interest in the relevant return, and may not rectify after the September return for that financial year or after the annual return, whichever is earlier.
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