Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Registered Persons Must Submit Outward Supply Details by 10th of Month, Corrections Allowed Until September Return or Annual Return</h1> Every registered person, excluding certain categories like Input Service Distributors and non-resident taxable persons, must electronically submit details of outward supplies of goods or services by the tenth day of the month following the tax period. Submission is restricted from the eleventh to the fifteenth day of that month, but extensions may be granted. Recipients must accept or reject the details by the seventeenth day. Errors in submissions must be rectified before the September return of the following financial year or the annual return, whichever is earlier. Outward supply details include invoices and related documents.