Furnishing details of inward supplies requires electronic reconciliation, supplier notification, and rectification of unmatched errors within prescribed limits. Registered persons, excluding specified categories, must electronically furnish and reconcile details of inward supplies and related credit/debit notes, including reverse-charge and integrated-taxed supplies, by verifying supplier-submitted data; recipients' modifications must be communicated to suppliers, and unmatched entries must be rectified with tax and interest within prescribed periods subject to a statutory cut-off after the financial year.
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Provisions expressly mentioned in the judgment/order text.
Furnishing details of inward supplies requires electronic reconciliation, supplier notification, and rectification of unmatched errors within prescribed limits.
Registered persons, excluding specified categories, must electronically furnish and reconcile details of inward supplies and related credit/debit notes, including reverse-charge and integrated-taxed supplies, by verifying supplier-submitted data; recipients' modifications must be communicated to suppliers, and unmatched entries must be rectified with tax and interest within prescribed periods subject to a statutory cut-off after the financial year.
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