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of <h1>Meghalaya GST Act Section 38: Registered Persons Must Verify Inward Supplies, Rectify Errors Before September or Annual Return</h1> Section 38 of the Meghalaya Goods and Services Tax Act, 2017, mandates that registered persons, excluding certain categories like Input Service Distributors and non-resident taxable persons, must verify and furnish details of inward supplies. These details include taxable goods or services, reverse charge supplies, and integrated goods and services tax liabilities, submitted electronically between the 10th and 15th of the following month. The Commissioner may extend this deadline. Any errors or omissions must be rectified within the prescribed period, but no rectifications are allowed after the September return or the relevant annual return, whichever is earlier.
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