https://www.taxtmi.com/acts?id=28673 Every registered person, excluding specified categories, must electronically furnish details of outward supplies for each tax period and communicate them to recipients within prescribed timelines; the Commissioner may extend these deadlines. Recipients have a limited acceptance/rejection window that amends furnished details. Suppliers must rectify errors or omissions in unmatched entries, pay resulting tax and interest, and cannot rectify after the statutory cut-off linked to the September return or the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices. en-us Fri, 30 Jun 2017 15:08:53 +0530 Wed, 19 Jul 2017 12:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28673 Every registered person, excluding specified categories, must electronically furnish details of outward supplies for each tax period and communicate them to recipients within prescribed timelines; the Commissioner may extend these deadlines. Recipients have a limited acceptance/rejection window that amends furnished details. Suppliers must rectify errors or omissions in unmatched entries, pay resulting tax and interest, and cannot rectify after the statutory cut-off linked to the September return or the relevant annual return. "Details of outward supplies" include invoices, debit notes, credit notes and revised invoices. Act-Rules GST - States Fri, 30 Jun 2017 15:08:53 +0530 https://www.taxtmi.com/acts?id=28673