Amendment status not verified — confirm the current text below against the official source.
(l) Every registered person, other thon on lnput Service Distributor or o non-resident toxoble person or o person poying tox under the provisions of section l0 or seclion 51 or section 52, sholl verify, volidote, modify or delete, if required, the detoils reloting to outword supplies ond credit or debit notes communicoted under sub-section (l ) of section 37 to prepore the detoils of his inword supplies ond credit or debit notes ond moy include therein, the detoils of inword supplies ond credit or debit notes received by him in respect of such supplies thot hove not been declored by the supplier under sub-section (l ) oI section 37. (2) Every registered person, other thon on lnput Service Distributor or o non-resident toxoble person or o person poying tox under the provisions of section l0 orsection 5l or section 52, sholl furnish, electronicolly, the detoils ol inword supplies of toxoble goods or services or both, including Furnishing detoils of inword supplies. 158 inword supplies of goods or services or both on which the tox is poyoble on reverse chorge bosis under this Act ond inword supplies of goods or services or both toxoble under the lntegroted Goods ond Services Tox Act or on which integroted goods ond services tox is poyoble under section 3 ol the Customs Toriff Act, 1975, ond credit or debit notes received in respect of such supplies during o tox period ofter the tenth doy but on or before the fifteenth doy of the month succeeding the tox period in such torm ond monner os moy be prescribed: Provided thot fre Commissioner moy, for reosons to be recorded in writing, by notificotion, extend the time limit for lurnishing such detoils {or such closs oftoxoble persons os moy be specified therein: Provided further thot ony e><tension of time limit notilied by the Commissioner of cerrfrol tox sholl be deemed to be notified by the Commissioner. (3) The detoils of supplies modified, deleted or included by the recipient ond furnished undersub- section (2) sholl be commu- nicoted to the supplier concerned in such monner ond within such time os moy be prescribed. (4) The detoils of supplies modified, deleted or included by the recipient in the return furni- shed under sub-section (2) or r59 sub-sedion (4) o, section 39 sholl be communicoted to the supplier concerned in such monner ond within such time os moy be prescribed. (5) Any registered person, who hos furnished the detoils under sub- sedion (2) for ony tox period ond which hove remoined unmotched under sedion 42 or section 43, sholl, upon discovery ofony error or omission therein, rectify such error or omission in the tox period during which such error or omission is noticed 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 o, the detoils f urnished under sub-section (2) sholl be ollowed ofter furnishing of the return under section 39 for the month of September following the end of the finonciol yeor to which such detoils pertoin, or {urnishing of the relevont onnuol return, whichever is eorlier.