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of <h1>Section 38: Registered Persons Must Electronically Report Inward Supplies Details Monthly, With Specific Deadlines and Rectification Rules</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, Section 38 mandates that registered persons, excluding certain categories like Input Service Distributors and non-resident taxable persons, must verify, validate, and furnish details of inward supplies and related credit or debit notes electronically. This must be done between the tenth and fifteenth day of the month following the tax period. The Commissioner may extend deadlines, and any modifications must be communicated to suppliers. Errors identified must be rectified in the current tax period, with rectifications disallowed after the September return or annual return, whichever comes first.
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