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of <h1>Section 38 of Arunachal Pradesh GST Act: Timely Submission and Verification of Inward Supplies, Credit/Debit Notes Required</h1> Section 38 of the Arunachal Pradesh Goods and Services Tax Act, 2017 mandates that registered persons, excluding specific categories, must verify and furnish details of their inward supplies and related credit or debit notes. This includes supplies subject to reverse charge and those taxable under the Integrated Goods and Services Tax Act. The details must be submitted electronically between the tenth and fifteenth of the month following the tax period. Modifications made by recipients must be communicated to suppliers. Errors must be rectified within the specified timeframe, with rectifications disallowed after the September return or relevant annual return, whichever is earlier.
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