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<h1>Section 38 of Tamil Nadu GST Act: Registered persons must verify inward supplies, submit details monthly, and rectify errors timely.</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, Section 38 mandates that every registered person, except certain categories, must verify and manage details of inward supplies and credit or debit notes. These details must be electronically submitted between the tenth and fifteenth day of the month following the tax period. The Commissioner can extend this deadline. Changes made by recipients must be communicated to suppliers. Errors or omissions must be corrected in the subsequent tax period, with rectifications not allowed after the September return or the relevant annual return, whichever comes first.