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<h1>Registered persons must manage inward supply details under Section 38, with deadlines and error correction rules.</h1> Section 38 of the West Bengal Goods and Services Tax Act, 2017, mandates that registered persons, excluding certain categories, must verify and manage their inward supply details. These details, including credit and debit notes, must be electronically furnished between the 10th and 15th of the month following the tax period. The Commissioner can extend this deadline. Any modifications made by recipients must be communicated to suppliers. Errors discovered in previously submitted details must be rectified in the current tax period, with no corrections allowed after the September return or the relevant annual return, whichever comes first.