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    <title>GST Returns - Furnishing details of outward supplies</title>
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    <description>Section 32 requires electronic furnishing of details of outward supplies by registered taxable persons, excluding specified categories, with invoice-related particulars to be filed by the tenth day of the succeeding month; the Commissioner may extend filing deadlines for notified classes. Recipients must accept or reject communicated inward-supply details by the seventeenth day of the succeeding month, causing supplier details to be amended. Errors in furnished details that remained unmatched must be rectified in the period noticed with payment of tax and interest, subject to a time bar after the September return of the financial year or the relevant annual return.</description>
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    <pubDate>Thu, 16 Feb 2017 07:04:15 +0530</pubDate>
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