https://www.taxtmi.com/acts?id=28206 Section 37 requires registered persons to electronically furnish prescribed details of outward supplies by the tenth day of the succeeding month, communicate those details to recipients, and allows the Commissioner to extend deadlines by notification. Recipients must accept or reject communicated details within the prescribed response window, causing the supplier's records to stand amended. Suppliers must rectify unmatched or erroneous details in the prescribed manner, pay any additional tax and interest in the relevant return, and are barred from making rectifications after the statutory cutoff tied to the regular filing month or the annual return. en-us Wed, 28 Jun 2017 12:21:56 +0530 Mon, 10 Jul 2017 11:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28206 Section 37 requires registered persons to electronically furnish prescribed details of outward supplies by the tenth day of the succeeding month, communicate those details to recipients, and allows the Commissioner to extend deadlines by notification. Recipients must accept or reject communicated details within the prescribed response window, causing the supplier's records to stand amended. Suppliers must rectify unmatched or erroneous details in the prescribed manner, pay any additional tax and interest in the relevant return, and are barred from making rectifications after the statutory cutoff tied to the regular filing month or the annual return. Act-Rules GST - States Wed, 28 Jun 2017 12:21:56 +0530 https://www.taxtmi.com/acts?id=28206