Amendment status not verified — confirm the current text below against the official source.
(1) Every registered person, otherfun on lnput Service Distributor, o non- resident toxoble person ond o person poying tox under the provisions of section l0 or sedion 5l or section 52, sholl furnish, electronicolly, in such form ond monner os moy be prescribed, the detoils of outword supplies of goods or services or both effected during o tox period on or before the tenth doy of the month succeeding the soid tox period ond such detoils sholl be communicoted to the recipient of the soid supplies within such time ond in such monner os moy be prescribed: Provided thot the registered person sholl not be ollowed to lurnish the detoils of outword supplies during the period from the eleventh doy to the fifteenth doy of the month succeeding the tox period: Provided further thot the Commissioner moy, for reosons to be recorded in writing, by notificotion, extend the time limit for furnishing such detoils lor such closs ol toxoble persons os moy be specified therein: Furnishing detoils of outword supplies. r56 Provided olso thot ony extension of time limit notified by the Commissioner of centrol toxsholl be deemed to be notified by the Commissioner. (2) Every registered person who hos been communicoted the detoils under sub-section (3) of section 38 or the detoils pertoining to inword supplies of lnput Service Distributor under sub-section (4) ol section 38, sholl either occept or reject the detoils so communicoted, on or belore the seventeenth doy, but not before the fifteenth doy, of the month succeeding the tox period ond the detoils furnished by him under sub-section (l) sholl stond omended occordinqly. (3) Any registered person, who hos furnished the detoils under sub- section (l ) for ony tox period ond which hove remoined unmotched under section 42 or section 43, sholl, upon discovery ofony error or omission therein, rectily such error or omission in such monner os moy be prescribed, ond sholl poy the tox ond interest, if ony, in cose there is o short poyment of tox on occount of such error or omission, in the return to be furnished for such tox period: Provided thot no rectificotion ol error or omission in respect of the detoils furnished under sub-section (1) sholl be ollowed ofter iurnishing of the return under section 39 for the 157 monh of September following the end of the finonciol yeor to which such detoils pertoin, or lurnishing of the relevont onnuol return, whichever is eorlier. Explonation.--For the purposes of this Chopter, the expression 'Aetoils of outword supplies" sholl include detoils of invoices, debit notes, credit notes ond revised invoices issued in relotion to outword supplies mode during ony tox period.