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<h1>Registered taxpayers (excluding some) must verify and submit supply details by the 15th monthly; Section 26 GST Law.</h1> Section 26 of the Model GST Law mandates that every registered taxable person, excluding input service distributors and those paying tax under sections 8 or 37, must verify and modify details of outward supplies and credit or debit notes to prepare details of inward supplies. These details, including those subject to reverse charge and IGST, must be submitted electronically by the fifteenth day of the following month. The Board/Commissioner can extend this deadline if necessary. Errors in submitted details must be rectified in the noticed tax period, with no rectifications allowed after the September return or relevant annual return filing.