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    <title>Furnishing details of outward supplies.</title>
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    <description>Every registered person (with specified exclusions) must electronically furnish details of outward supplies by the prescribed due date following the tax period and communicate them to recipients; furnishing is prohibited during a mid-month interval but the Commissioner may extend time limits. Recipients must accept or reject communicated details within the prescribed acceptance window, causing amendments to suppliers&#039; records. Suppliers discovering errors in unmatched details must rectify them and pay any tax and interest in the relevant period&#039;s return, subject to a rectification cut-off linked to the September return or the annual return, whichever is earlier.</description>
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