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    <title>Furnishing details of inward supplies.</title>
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    <description>Registered persons, except specified exclusions, must verify and electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated-taxable supplies, within the prescribed post-period window; the Commissioner may extend time. Modifications, deletions or inclusions by recipients must be communicated to suppliers in prescribed manner and time. Unmatched details must be rectified in the tax period when discovered, with payment of any tax and interest, subject to a limitation on rectification after the relevant annual or specified monthly return deadline.</description>
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      <description>Registered persons, except specified exclusions, must verify and electronically furnish details of inward supplies and related credit or debit notes, including reverse charge and integrated-taxable supplies, within the prescribed post-period window; the Commissioner may extend time. Modifications, deletions or inclusions by recipients must be communicated to suppliers in prescribed manner and time. Unmatched details must be rectified in the tax period when discovered, with payment of any tax and interest, subject to a limitation on rectification after the relevant annual or specified monthly return deadline.</description>
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