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    <title>Furnishing details of outward supplies.</title>
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    <description>Every registered person, excluding defined exceptions, must electronically furnish details of outward supplies by the tenth day of the month following the tax period and communicate them to recipients; the Commissioner may extend filing deadlines. Recipients must accept or reject communicated details within a prescribed short window, causing amendments to suppliers&#039; furnished details. Suppliers with unmatched entries must rectify errors in the prescribed manner and pay any tax and interest in the relevant return, subject to a final cut-off after the September monthly return for the financial year or the relevant annual return, whichever is earlier. The term includes invoices, debit notes, credit notes and revised invoices.</description>
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    <pubDate>Mon, 12 Jun 2017 11:12:06 +0530</pubDate>
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