Amendment status not verified — confirm the current text below against the official source.
(1) Every registered persongother than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10. section 51 or section 52, shall verify, validate. modify or delete, ifrequir‘edthede'tailnelatingto outwardsuppliesand . credit or debit notes communieated under sub-section (1) of section 37 to prepare the details ofhis inward supplies and credit or debit notes and may include therein, the details of inward supplies andcredit or ' «debitnotesreceivedbyhiminrespectofmchsupplies ' » that have notbeen declaredbythesupplierundersub- ' section (1) ofsection 37. ' ‘ I (2) EveryngisteredpersomotherthananlnpmService , ' Distributororanon-residenttaublepersonoraperson paying tax under the provisions ofsection 1:0,:section. 51 or section 52, shall furnish. eleetromllfithedetails ofinwardsuppliesoftaxablegoodsorservicesorboth, including inward supplies of goods or-services or both onwhich thetaxispayableou reversechu'gebasisunder , this Act and inward supplies ofgoods oriservices or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tarifl Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day ofthe month succeeding the tax period in such form and manner as may be prescribed: _ Provided that the Commissioner may, for reasons to be recorded in writing. by. notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein; . ' Provided further that any extension of time limit notified by the Commissioner;of central tax'shall be deemed 'to be notified by the Commissioner. ' , .F .l. ll-lof inward supplies. 55 (3) The details of supplies modified, deleted or included by the recipient and furniShed Under sub-section (2)shall ' be communicated to the supplier concerned in such mannerandwithinsuchtimeasmaybeprescribed. (4) The details ofsupplies modified, deleted or included by the recipient in the return furnished under sub-section (2) orsub-section(4)ofsection39shallbecommunicated to the supplier concernedin such manner and within such time as may be prescribed. (5) Any registered person, who has furnished the details under sub-section (2) for any taxperiod and which have remained unmatched under section 42 or section 43, » shalt, upon discovery of any error or omission therein, rrectifysuch error or omission in the tax period during which sucherro'ror omissionisnoticedin such manner ‘asmaybeprescribed, andshall‘paythetaxandinterest, ”ifany, in case thereis a shortpayment oftax on account of such error or omission, inthe return to be furnished for such tax period. Provided that no rectification of erroror omission'in respect of the details furnished under sub-section (2) shall be allowed after furnishingofthe return undersection39 forthe month ofSeptember following the end ofthe financialyear to which such details pertain, ‘ orfurnishing ofthe relevant annual return, whichever is earlier