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of <h1>Section 38 of Puducherry GST Act 2017: Registered Persons Must Verify and Submit Inward Supply Details Electronically Within Specified Timeframe.</h1> Section 38 of the Puducherry Goods and Services Tax Act, 2017, mandates registered persons, excluding certain categories like Input Service Distributors and non-resident taxable persons, to verify, validate, and furnish details of inward supplies electronically. This includes supplies taxable under reverse charge and the Integrated Goods and Services Tax Act. The details must be submitted between the 10th and 15th of the month following the tax period. Errors or omissions must be rectified in the subsequent tax period, with no corrections allowed after the September return of the following financial year or the relevant annual return, whichever is earlier. The Commissioner may extend deadlines.
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