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of <h1>Section 38: Registered Individuals Must Report Inward Supplies and Adjustments by 15th of Following Month; Deadlines May Extend</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, Section 38 mandates that registered persons, excluding certain categories like Input Service Distributors, must verify and manage details of inward supplies and related credit or debit notes. They must electronically furnish these details, including those subject to reverse charge or integrated tax, by the 15th of the month following the tax period. The Commissioner may extend deadlines. Modifications by recipients must be communicated to suppliers. Errors must be rectified in the discovery period, with tax and interest paid if needed, but no rectifications are allowed after the September return of the subsequent financial year.
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