Furnishing outward supplies details: electronic monthly reporting with recipient communication and prescribed rectification obligations. Registered persons, excluding specified categories, must electronically furnish details of outward supplies for each tax period by the tenth day of the succeeding month and communicate them to recipients. Furnishing is disallowed between the eleventh and fifteenth days unless extended by the Commissioner. Recipients must accept or reject communicated details within the prescribed window, amending the supplier's return. Suppliers with unmatched details must rectify errors or omissions as prescribed, pay any tax and interest shortfall in the relevant return, and cannot rectify after filing the September return for the financial year or the relevant annual return, whichever is earlier.
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Furnishing outward supplies details: electronic monthly reporting with recipient communication and prescribed rectification obligations.
Registered persons, excluding specified categories, must electronically furnish details of outward supplies for each tax period by the tenth day of the succeeding month and communicate them to recipients. Furnishing is disallowed between the eleventh and fifteenth days unless extended by the Commissioner. Recipients must accept or reject communicated details within the prescribed window, amending the supplier's return. Suppliers with unmatched details must rectify errors or omissions as prescribed, pay any tax and interest shortfall in the relevant return, and cannot rectify after filing the September return for the financial year or the relevant annual return, whichever is earlier.
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