https://www.taxtmi.com/acts?id=28851 Section 38 obliges registered recipients (with specified exclusions) to verify and furnish electronically details of inward taxable supplies, including reverse-charge and integrated-taxable supplies and related credit/debit notes, within the prescribed post-period window; the Commissioner may extend the time. Recipients must communicate any modifications, deletions or inclusions to suppliers as prescribed. Unmatched entries must be rectified when discovered, with payment of tax and interest for shortfalls, and rectification is prohibited after the earlier of the September return following the financial year or the annual return. en-us Sat, 01 Jul 2017 14:13:54 +0530 Sat, 01 Jul 2017 14:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28851 Section 38 obliges registered recipients (with specified exclusions) to verify and furnish electronically details of inward taxable supplies, including reverse-charge and integrated-taxable supplies and related credit/debit notes, within the prescribed post-period window; the Commissioner may extend the time. Recipients must communicate any modifications, deletions or inclusions to suppliers as prescribed. Unmatched entries must be rectified when discovered, with payment of tax and interest for shortfalls, and rectification is prohibited after the earlier of the September return following the financial year or the annual return. Act-Rules GST - States Sat, 01 Jul 2017 14:13:54 +0530 https://www.taxtmi.com/acts?id=28851