https://www.taxtmi.com/acts?id=21541 Registered taxable persons (with specified exclusions) must electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and IGST taxable supplies, for each tax period in the prescribed form by the statutory monthly deadline; the Board/Commissioner may extend the deadline. If furnished details remain unmatched, errors or omissions discovered must be rectified in the period of discovery with payment of any tax shortfall and interest; rectification is barred after the September return following the financial year or after the relevant annual return, whichever is earlier. en-us Wed, 15 Jun 2016 14:37:38 +0530 Wed, 15 Jun 2016 14:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21541 Registered taxable persons (with specified exclusions) must electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and IGST taxable supplies, for each tax period in the prescribed form by the statutory monthly deadline; the Board/Commissioner may extend the deadline. If furnished details remain unmatched, errors or omissions discovered must be rectified in the period of discovery with payment of any tax shortfall and interest; rectification is barred after the September return following the financial year or after the relevant annual return, whichever is earlier. Act-Rules Bills Wed, 15 Jun 2016 14:37:38 +0530 https://www.taxtmi.com/acts?id=21541