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TMI BlogFurnishing details of outward supplies.X X X X Extracts X X X X X X X X Extracts X X X X ..... onically, 2 [ subject to such conditions and restrictions and ] in such form and manner as may be prescribed, the details of outward supplies of goods 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 3 [ shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after 9 [ the thirtieth day of November ] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. 1 [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods. ] 11 [ (5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed 4. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly. 8. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, and which have remained unmatched under section 42 or section 43 9. Substituted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, furnishing of the return under section 39 for the month of September 10. Inserted vide Finance Act, 2022 w.e.f. 01-10-2022 11. Inserted vide THE FINANCE ACT, 2023 dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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