Verification of inward supplies requires electronic furnishing by recipients and communication of modifications to suppliers within prescribed timelines. Registered recipients (with specified exclusions) must verify and electronically furnish details of inward taxable supplies, including reverse charge and inter state supplies and associated credit/debit notes, within the prescribed monthly timeframe; modifications made by recipients must be communicated to suppliers; unmatched or erroneous entries must be rectified in the period when discovered with payment of any tax and interest, but no rectification is allowed after the September return for the relevant financial year or after filing the annual return, whichever is earlier.