https://www.taxtmi.com/acts?id=23173 Registered taxable persons (with specified exclusions) must electronically furnish monthly details of outward supplies and communicate them to recipients; the Commissioner may extend filing time for classes of persons and reciprocal approval is deemed between Commissioners. "Details of outward supplies" includes invoices, debit notes, credit notes and revised invoices. Recipients must accept or reject communicated inward details by the monthly deadline, causing supplier records to stand amended. Suppliers must rectify discovered errors in unmatched outward details in the period noticed, pay tax and interest in that return, and cannot rectify after the post year cut off or the relevant annual return, whichever is earlier. en-us Mon, 28 Nov 2016 11:18:14 +0530 Mon, 28 Nov 2016 16:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23173 Registered taxable persons (with specified exclusions) must electronically furnish monthly details of outward supplies and communicate them to recipients; the Commissioner may extend filing time for classes of persons and reciprocal approval is deemed between Commissioners. "Details of outward supplies" includes invoices, debit notes, credit notes and revised invoices. Recipients must accept or reject communicated inward details by the monthly deadline, causing supplier records to stand amended. Suppliers must rectify discovered errors in unmatched outward details in the period noticed, pay tax and interest in that return, and cannot rectify after the post year cut off or the relevant annual return, whichever is earlier. Act-Rules Bills Mon, 28 Nov 2016 11:18:14 +0530 https://www.taxtmi.com/acts?id=23173