Furnishing details of inward supplies requires recipients to electronically validate, report monthly and rectify unmatched entries promptly.
Registered persons, except specified exclusions, must verify supplier-provided outward supply data, and electronically furnish inward-supply details-including reverse charge and integrated-taxable supplies-and related credit/debit notes in the prescribed manner within the prescribed post-period time; the Commissioner may extend the time. Recipients must communicate any modifications to suppliers and must rectify unmatched or erroneous entries when discovered, paying any tax and interest due; rectifications are barred after the September return following the financial year-end or after the relevant annual return, whichever is earlier.
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