Furnishing details of outward supplies requires registered persons to electronically submit and allow recipient reconciliation. Every registered person (subject to specified exceptions) must electronically furnish, in the prescribed form and manner, details of outward supplies and ... Summary
Furnishing details of outward supplies requires registered persons to electronically submit and allow recipient reconciliation.
Every registered person (subject to specified exceptions) must electronically furnish, in the prescribed form and manner, details of outward supplies and communicate them to recipients by the tenth day of the succeeding month, subject to a prohibited window for furnishing and possible Commissioner-notified extensions. Recipients must accept or reject communicated details within a prescribed window, which amends the supplier's furnished details. Suppliers must rectify errors in unmatched outward-supply details, pay any tax and interest in the relevant return, and comply with a statutory cut-off for rectifications; "details of outward supplies" includes invoices, debit/credit notes and revised invoices.
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