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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 37: GST Filers Must Submit Outward Supply Details by 10th Monthly; Corrections Due Before September or Annual Return</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, Section 37 mandates that registered persons, excluding certain categories, must electronically submit details of outward supplies by the tenth day of the month following the tax period. Submission is restricted from the eleventh to the fifteenth day of the month. The Commissioner can extend deadlines for specific classes. Recipients of supply details must accept or reject them between the fifteenth and seventeenth day. Errors in submissions must be rectified before the September return or annual return, whichever is earlier. Outward supply details include invoices, debit and credit notes, and revised invoices.
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