https://www.taxtmi.com/acts?id=25559 Registered persons other than specified exclusions must electronically furnish and reconcile details of inward supplies, including credit and debit notes and supplies on which tax is payable on reverse charge or under IGST, within the prescribed time; the Commissioner may extend the time limit by notification. Modifications by recipients must be communicated to suppliers as prescribed. Unmatched items must be rectified when discovered, with tax and interest paid in the return for that period, subject to a final cut off after annual reconciliation or the specified month following the financial year end. en-us Mon, 12 Jun 2017 14:38:25 +0530 Tue, 13 Jun 2017 16:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25559 Registered persons other than specified exclusions must electronically furnish and reconcile details of inward supplies, including credit and debit notes and supplies on which tax is payable on reverse charge or under IGST, within the prescribed time; the Commissioner may extend the time limit by notification. Modifications by recipients must be communicated to suppliers as prescribed. Unmatched items must be rectified when discovered, with tax and interest paid in the return for that period, subject to a final cut off after annual reconciliation or the specified month following the financial year end. Act-Rules GST - States Mon, 12 Jun 2017 14:38:25 +0530 https://www.taxtmi.com/acts?id=25559