Furnishing details of inward supplies: recipients must electronically report, reconcile mismatches and rectify errors with tax and interest. Registered persons (excluding certain categories) must verify outward-supply data to prepare and electronically furnish details of inward taxable supplies, including reverse charge and integrated tax supplies and associated credit/debit notes within the prescribed post-period window; the Commissioner may extend this deadline. Modifications, deletions or inclusions made by recipients must be communicated to suppliers as prescribed. Unmatched details must be rectified when discovered, with tax and interest paid in the return for the period, subject to a final cut-off after the September return of the following financial year or the relevant annual return.
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Provisions expressly mentioned in the judgment/order text.
Furnishing details of inward supplies: recipients must electronically report, reconcile mismatches and rectify errors with tax and interest.
Registered persons (excluding certain categories) must verify outward-supply data to prepare and electronically furnish details of inward taxable supplies, including reverse charge and integrated tax supplies and associated credit/debit notes within the prescribed post-period window; the Commissioner may extend this deadline. Modifications, deletions or inclusions made by recipients must be communicated to suppliers as prescribed. Unmatched details must be rectified when discovered, with tax and interest paid in the return for the period, subject to a final cut-off after the September return of the following financial year or the relevant annual return.
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