Furnishing of outward supplies now subject to conditions and sequential filing; exceptions allowed by government notification. Amendments make electronic furnishing and communication of outward supply details subject to conditions and restrictions, remove the prior two way communication mechanism, and omit sub section (2). The revision deletes references to unmatched entries and fixes a definitive last date for rectification after the financial year or annual return. A new provision mandates sequential, tax period wise filing of outward supply details, barring filing for a period when earlier periods remain unfurnished, while allowing the Government by notification to permit exceptions under specified conditions.