Restriction on furnishing outward supplies: prior periods must be filed before current filing, subject to limited notified exceptions. Amendments impose conditions and restrictions on electronically furnishing and communicating outward-supply details, remove certain provisos and a sub-section, change a compliance deadline to the thirtieth day of November, and add a bar preventing furnishing of current outward-supply details where earlier periods remain unfurnished, subject to government notification permitting exceptions.
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Restriction on furnishing outward supplies: prior periods must be filed before current filing, subject to limited notified exceptions.
Amendments impose conditions and restrictions on electronically furnishing and communicating outward-supply details, remove certain provisos and a sub-section, change a compliance deadline to the thirtieth day of November, and add a bar preventing furnishing of current outward-supply details where earlier periods remain unfurnished, subject to government notification permitting exceptions.
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