https://www.taxtmi.com/acts?id=30577 Section 37 mandates electronic furnishing and recipient communication of details of outward supplies (including invoices, debit notes, credit notes and revised invoices) for each tax period; recipients must accept or reject communicated details within a prescribed response window, which amends the supplier's return. Suppliers must rectify errors in unmatched details, pay any tax and interest in the relevant return, and comply with a statutory cutoff for rectification tied to the September return following the financial year or the relevant annual return, subject to Commissioner-granted time extensions. en-us Wed, 26 Jul 2017 12:25:34 +0530 Thu, 10 Aug 2017 11:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30577 Section 37 mandates electronic furnishing and recipient communication of details of outward supplies (including invoices, debit notes, credit notes and revised invoices) for each tax period; recipients must accept or reject communicated details within a prescribed response window, which amends the supplier's return. Suppliers must rectify errors in unmatched details, pay any tax and interest in the relevant return, and comply with a statutory cutoff for rectification tied to the September return following the financial year or the relevant annual return, subject to Commissioner-granted time extensions. Act-Rules GST - States Wed, 26 Jul 2017 12:25:34 +0530 https://www.taxtmi.com/acts?id=30577