Section-33. Furnishing details of inward supplies
(1) Every registered taxable person,
other than an input service distributor or a nonresident
taxable person or a person paying tax
under section 9, section 46 or
section 56, shall verify, validate,
modify or, if required, delete the details relating
to outward supplies and credit or
debit notes communicated under sub-section (1) of
section 32 to prepare the
details of his inward supplies and credit or debit
notes and may include therein, the
details of inward supplies and credit or debit
notes received by him in respect of
such supplies that have not been declared by
the supplier under sub-section (1) of
section 32.
(2) Every registered taxable person,
other than an input service distributor or a nonresident
taxable person or a person paying tax
under the provisions of section 9,
section 46 or section 56 , shall
furnish, electronically, the details of inward
supplies of taxable goods and/or
services, including inward supplies of goods or
services on which the tax is payable
on reverse charge basis under this Act and
inward supplies of goods and/or
services taxable under the IGST Act, and credit
or debit notes received in respect of
such supplies during a tax period after the
tenth but on or before the fifteenth
day of the month succeeding the tax period
in such form and manner as may be
prescribed:
PROVIDED that the Commissioner may, for
valid and sufficient reasons, by
notification, for such class of
taxable persons as may be specified therein, extend the
time limit for furnishing such
details:
PROVIDED FURTHER that any extension
of time limit approved by the Commissioner
of [Central/State] Goods and Services
Tax shall be deemed to be approved by the
Commissioner of [State/Central] Goods
and Services Tax.
(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 the manner and within the time as
may be prescribed.
(4) The details of supplies modified,
deleted or included by the recipient in the return
furnished under sub-sections (2) or
(4) of section 34 shall be communicated to
the supplier concerned in the manner
and within the time as may be prescribed.
(5) Any registered taxable person,
who has furnished the details under sub-section (2) for
any tax period and which have
remained unmatched under section 37 or
section 38, shall, upon discovery of
any error or omission therein, rectify such
error or omission in the tax period
during which such error or omission is noticed
in such manner as may be prescribed,
and shall pay the tax and interest, if any,
in case there is a short payment of
tax 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 (2) shall
be allowed after furnishing of the return under
section 34 for the month of September
following the end of the financial year to
which such details pertain, or
furnishing of the relevant annual return, whichever is
earlier.
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