https://www.taxtmi.com/acts?id=27402 Section 37 requires every registered person, subject to specified exclusions, to electronically furnish and communicate details of outward supplies for each tax period within the prescribed monthly deadline; recipients must accept or reject those details within the prescribed verification window and the supplier's records amend accordingly. Unmatched details must be rectified in the prescribed manner with payment of any shortfall tax and interest in the relevant period's return, and rectifications are barred after the September return for the financial year or after filing the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices. en-us Fri, 23 Jun 2017 17:59:34 +0530 Tue, 25 Jul 2017 11:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27402 Section 37 requires every registered person, subject to specified exclusions, to electronically furnish and communicate details of outward supplies for each tax period within the prescribed monthly deadline; recipients must accept or reject those details within the prescribed verification window and the supplier's records amend accordingly. Unmatched details must be rectified in the prescribed manner with payment of any shortfall tax and interest in the relevant period's return, and rectifications are barred after the September return for the financial year or after filing the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices. Act-Rules GST - States Fri, 23 Jun 2017 17:59:34 +0530 https://www.taxtmi.com/acts?id=27402