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of <h1>Registered persons must e-file outward supply details monthly by the 10th; corrections allowed until next September's return.</h1> Every registered person, except certain categories, must electronically submit details of outward supplies of goods or services for a tax period by the tenth day of the following month. These details must be communicated to the recipient within a prescribed time. Submissions are restricted from the eleventh to the fifteenth day of the following month, but the Commissioner can extend deadlines. Recipients must accept or reject communicated details by the seventeenth day. Errors in submitted details must be corrected before filing the September return of the next financial year or the annual return, whichever is earlier.
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