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of <h1>Section 38 of Maharashtra GST Act 2017: Verify and Submit Inward Supplies Details Monthly, Corrections by September Return Deadline.</h1> Under the Maharashtra Goods and Services Tax Act, 2017, Section 38 mandates registered persons, excluding certain categories, to verify and furnish details of inward supplies and related credit or debit notes. These details must be submitted electronically between the tenth and fifteenth day of the month following the tax period. The Commissioner may extend this deadline. Any modifications by recipients must be communicated to suppliers. Errors discovered must be rectified in the current tax period, with tax and interest paid if necessary. Corrections are not allowed after the September return or the relevant annual return, whichever is earlier.
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