Amendment status not verified — confirm the current text below against the official source.
(1) Every registeredperson, other than an Input Service Distributor,a non-residenttaxable person and a person paying tax under the provisions ofsection 10,section 51 . or section 52, shallfurnish, eleCtronically, in such form and mannerasmaybeprescribed, the details ofoutward , Supplies ofgoods or services or both effected, during a tax period. on or before the tenth day of the month succeeding the said tax period and such details shall be communicatedtotherecipientofthe saidsupplieswithin ' such time andinsuchmanner as maybeprescribed: Provided that the registered person shall not be allowed to I furnish the details of outwardsupplies during the period from the ' eleventh day to the fifteenth dayof the month succeeding the tax period: Provided further that the Commissioner may,forseasons to be recorded in writing, by notification, extend the timelimit for furnishing such details, for such class of taxable persons as may be specified therein: / Provided also that anyextension oftime limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner. , . _ (2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38 shall either accept or reject the details so communicated, on or before the seventeenth day, but-nat'before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly __ (3) Any registered person, who has furnished the details under sub-section (1) flat any taxperiod and which have , remained unmatched under ‘ section 42 or" seetion 43, v shall, upon discovery of any- erroror omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in ‘ a case there is a short paymentof tax on account of such ' error or omission, in the return to be furnishedforsucli tax period: Furnishing details of outward supplies. 54 Provided that no rectification of error or omission in respect of the details furnished under sub-settion (1) shall be allowed after furnishingofthe return under section39 for the month ofSeptember following the end ofthe financial year to which such details pertain. or furnishing oftherelevant annual return. whichever isearlier. Explanation:—For the purposes of this rChapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised mvoxcesusuedin relation to outward supplies made during any tax period. . ‘