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<h1>Registered taxpayer may amend filed outward-supplies return, pay tax and interest, subject to prescribed procedures and time limits</h1> A registered person who filed outward supplies details by the due date may correct discovered errors or omissions by prescribed procedure and pay any resulting tax and interest in the return for the relevant tax period. Courts have permitted post-filing corrections where errors were inadvertent, allowing online or manual amendment within a directed timeframe and permitting affected recipients to claim interest for reversed input tax credit. Corrections are subject to time limits: generally not allowed after the earlier of 30 November following the financial year-end or filing of the annual return, with specified transitional extensions for the 2017-18 period.