Furnishing details of outward supplies required monthly, with restricted late filing and limited rectification window. Every registered person (with specified exceptions) must electronically furnish prescribed details of outward supplies each tax period and communicate ... Summary
Furnishing details of outward supplies required monthly, with restricted late filing and limited rectification window.
Every registered person (with specified exceptions) must electronically furnish prescribed details of outward supplies each tax period and communicate them to recipients; a defined monthly submission window applies, subject to Commissioner-notified extensions. Recipients must accept or reject communicated details within the prescribed two-day period and supplier returns amend accordingly. Suppliers may rectify unmatched details and pay tax and interest in the return for the relevant period, but rectification is barred after filing the September return following the financial year or after the annual return. "Details of outward supplies" includes invoices, debit notes, credit notes and revised invoices.
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