https://www.taxtmi.com/acts?id=25177 Registered persons (with specified exceptions) must electronically furnish details of outward supplies in prescribed form and communicate them to recipients within prescribed time; certain short periods for filing are disallowed and the Commissioner may notify extensions. Recipients must accept or reject communicated details within a prescribed response window, causing supplier records to stand amended. Suppliers finding errors in unmatched furnished details must rectify them as prescribed and pay any tax shortfall with interest in the relevant return, subject to a statutory cut-off after the September return or the relevant annual return. "Details of outward supplies" includes invoices, debit notes, credit notes and revised invoices. en-us Thu, 25 May 2017 10:46:49 +0530 Fri, 07 Jul 2017 16:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25177 Registered persons (with specified exceptions) must electronically furnish details of outward supplies in prescribed form and communicate them to recipients within prescribed time; certain short periods for filing are disallowed and the Commissioner may notify extensions. Recipients must accept or reject communicated details within a prescribed response window, causing supplier records to stand amended. Suppliers finding errors in unmatched furnished details must rectify them as prescribed and pay any tax shortfall with interest in the relevant return, subject to a statutory cut-off after the September return or the relevant annual return. "Details of outward supplies" includes invoices, debit notes, credit notes and revised invoices. Act-Rules GST - States Thu, 25 May 2017 10:46:49 +0530 https://www.taxtmi.com/acts?id=25177