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<h1>GST Act: Section 37 Requires Monthly Electronic Submission of Outward Supply Details by 10th; Corrections Due by Next September</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 37 mandates that registered persons, excluding certain categories, must electronically submit details of outward supplies by the tenth day of the month following the tax period. These details are communicated to recipients as prescribed. Submission is restricted from the eleventh to the fifteenth day, though extensions may be granted by the Commissioner. Registered persons must accept or reject communicated details by the seventeenth day. Errors in submitted details must be rectified before the September return of the following financial year. Outward supply details include invoices, debit and credit notes.