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    <title>Furnishing details of inward supplies.</title>
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    <description>Registered persons (excluding specified categories) must verify supplier communicated outward supply data and electronically furnish details of inward taxable supplies, including reverse charge and integrated-taxable supplies, within the prescribed post period window; the Commissioner may extend this window. Recipients&#039; modifications to supplies must be communicated to suppliers as prescribed. Unmatched entries must be rectified in the tax period when discovered, with payment of any tax and interest, but no rectification is permitted after the September return following the financial year end or after the relevant annual return, whichever is earlier.</description>
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      <description>Registered persons (excluding specified categories) must verify supplier communicated outward supply data and electronically furnish details of inward taxable supplies, including reverse charge and integrated-taxable supplies, within the prescribed post period window; the Commissioner may extend this window. Recipients&#039; modifications to supplies must be communicated to suppliers as prescribed. Unmatched entries must be rectified in the tax period when discovered, with payment of any tax and interest, but no rectification is permitted after the September return following the financial year end or after the relevant annual return, whichever is earlier.</description>
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