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    <title>Furnishing details of inward supplies</title>
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    <description>Registered persons (with specified exclusions) must electronically furnish and reconcile details of inward supplies, including reverse-charge and integrated-taxable supplies and related credit/debit notes, within the prescribed monthly return window following the tax period; the Commissioner may extend the time. Recipients&#039; modifications must be communicated to suppliers as prescribed. Unmatched entries discovered later must be rectified in the period of discovery with payment of any tax shortfall and interest, subject to a statutory cut-off that ends on the earlier of the September return of the subsequent financial year or the annual return.</description>
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      <description>Registered persons (with specified exclusions) must electronically furnish and reconcile details of inward supplies, including reverse-charge and integrated-taxable supplies and related credit/debit notes, within the prescribed monthly return window following the tax period; the Commissioner may extend the time. Recipients&#039; modifications must be communicated to suppliers as prescribed. Unmatched entries discovered later must be rectified in the period of discovery with payment of any tax shortfall and interest, subject to a statutory cut-off that ends on the earlier of the September return of the subsequent financial year or the annual return.</description>
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