Section 38
Communication of details of inward supplies and input tax credit
In force
Section 38. Communication of details of inward supplies and input tax credit.
(1) Every registered person shall verify, validate, modify or delete the details relating to outward supplies and credit or debit notes communicated under section 37(1), between the tenth day and the fifteenth day of the month succeeding the tax period.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-38.html
- Source confidence: Pending verification
Quick facts
- Section
- 38
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2