Registered persons under GST Act must e-file inward supplies details by 10th-15th monthly; rectifications limited post-September.

Under the Gujarat Goods and Services Tax Act, 2017, Section 38 mandates that registered persons, excluding certain categories, must verify and furnish details of inward supplies and related credit or debit notes electronically. This includes supplies taxable under reverse charge and integrated GST. The submission must occur between the 10th and 15th of the month following the tax period. The Commissioner may extend this deadline. Any modifications or errors must be rectified within the prescribed period, with rectifications disallowed after the September return or relevant annual return, whichever is earlier. Communication of changes to suppliers is required.

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