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<h1>Section 38: Registered Persons Must Verify Inward Supplies Electronically by the 15th of Following Month</h1> Section 38 of the Orissa Goods and Services Tax Act, 2017, mandates that registered persons, excluding certain categories, must verify, modify, or delete 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 are communicated to the supplier, and errors must be rectified in the relevant tax period. Rectifications are not allowed after the September return or the relevant annual return, whichever comes first.