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    <title>GST Returns - Furnishing details of inward supplies</title>
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    <description>Registered taxable persons must electronically furnish verified details of inward supplies, including reverse charge and IGST-taxable supplies, by a prescribed date in the month succeeding the tax period; certain classes are excluded. The Commissioner may extend filing deadlines for specified classes and cross-deem extensions between Commissioners. Recipients must communicate any changes made to suppliers and must rectify unmatched errors or omissions in the period when noticed, paying tax and interest; rectification is barred after the September return of the following financial year or the annual return, whichever is earlier.</description>
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      <description>Registered taxable persons must electronically furnish verified details of inward supplies, including reverse charge and IGST-taxable supplies, by a prescribed date in the month succeeding the tax period; certain classes are excluded. The Commissioner may extend filing deadlines for specified classes and cross-deem extensions between Commissioners. Recipients must communicate any changes made to suppliers and must rectify unmatched errors or omissions in the period when noticed, paying tax and interest; rectification is barred after the September return of the following financial year or the annual return, whichever is earlier.</description>
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