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    <title>Furnishing details of inward supplies.</title>
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    <description>Registered persons (excluding specified categories) must verify and electronically furnish inward-supply details, including reverse-charge and integrated-tax supplies and related credit/debit notes, between the 11th and 15th day of the month following the tax period in prescribed form; the Commissioner may extend this timeline. Recipients&#039; modifications to supplied details must be communicated to suppliers. Unmatched entries must be rectified upon discovery in the tax period noticed with payment of any tax and interest, subject to a final rectification cut-off by the September monthly return or the annual return, whichever is earlier.</description>
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