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    <title>Furnishing details of inward supplies.</title>
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    <description>Recipients (other than specified exclusions) must verify and reconcile supplier communicated outward supply details to prepare inward supplies, and electronically furnish details of inward taxable supplies including reverse charge and integrated-taxable supplies and related credit/debit notes within the prescribed period. Any recipient modifications must be communicated to suppliers as prescribed. Unmatched details discovered to contain errors or omissions must be rectified in the period of discovery, with any tax and interest paid, subject to the prescribed rectification cutoff and procedural rules for communication and extensions.</description>
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