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<h1>Registered Persons Must Submit Outward Supply Details Electronically by 10th Day of Following Month Under Section 37</h1> Under Section 37 of the Central Goods and Services Tax Act, 2017, registered persons, excluding certain categories like Input Service Distributors and non-resident taxable persons, must electronically submit details of outward supplies by the tenth day of the month following the tax period. Errors in submitted details can be rectified before the end of November of the subsequent financial year or before the annual return is filed, whichever is earlier. Submission is restricted if previous periods' details are incomplete, but exceptions may be granted. Submissions are not allowed after three years from the due date, with potential exceptions by government notification.