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    <title>Furnishing details of inward supplies</title>
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    <description>Registered persons (excluding Input Service Distributors, non-resident taxable persons and those under sections 10, 51 or 52) must electronically furnish details of inward taxable supplies, including reverse charge and integrated tax supplies, and related credit or debit notes, within the prescribed monthly window; recipients may modify, delete or include supplies and such changes must be communicated to suppliers. Errors or omissions in unmatched details must be rectified in the period they are discovered, with tax and interest paid, subject to a final cut-off after the specified September return or the annual return.</description>
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      <title>Furnishing details of inward supplies</title>
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      <description>Registered persons (excluding Input Service Distributors, non-resident taxable persons and those under sections 10, 51 or 52) must electronically furnish details of inward taxable supplies, including reverse charge and integrated tax supplies, and related credit or debit notes, within the prescribed monthly window; recipients may modify, delete or include supplies and such changes must be communicated to suppliers. Errors or omissions in unmatched details must be rectified in the period they are discovered, with tax and interest paid, subject to a final cut-off after the specified September return or the annual return.</description>
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