Details of outward supplies must be filed electronically by registered persons and are subject to recipient verification and rectification deadlines. Every registered person (with specified exclusions) must electronically furnish details of outward supplies by the prescribed due date following the tax period and communicate them to recipients; furnishing is prohibited during a mid-month interval but the Commissioner may extend time limits. Recipients must accept or reject communicated details within the prescribed acceptance window, causing amendments to suppliers' records. Suppliers discovering errors in unmatched details must rectify them and pay any tax and interest in the relevant period's return, subject to a rectification cut-off linked to the September return or the annual return, whichever is earlier.
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Provisions expressly mentioned in the judgment/order text.
Details of outward supplies must be filed electronically by registered persons and are subject to recipient verification and rectification deadlines.
Every registered person (with specified exclusions) must electronically furnish details of outward supplies by the prescribed due date following the tax period and communicate them to recipients; furnishing is prohibited during a mid-month interval but the Commissioner may extend time limits. Recipients must accept or reject communicated details within the prescribed acceptance window, causing amendments to suppliers' records. Suppliers discovering errors in unmatched details must rectify them and pay any tax and interest in the relevant period's return, subject to a rectification cut-off linked to the September return or the annual return, whichever is earlier.
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