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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 38 of Assam GST Act: Registered persons must update inward supplies details electronically, with specific deadlines and rectification rules.</h1> Section 38 of the Assam Goods and Services Tax Act, 2017 mandates that registered persons, excluding certain categories, must verify and update details of inward supplies and related credit or debit notes. These details must be furnished electronically between the tenth and fifteenth day of the month following the tax period. The Commissioner may extend this deadline. Any modifications made by the recipient must be communicated to the supplier. Errors or omissions discovered must be rectified in the current tax period, with tax and interest paid if necessary, but no rectifications are allowed after the September return or relevant annual return is filed.
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