Important Keyword: Section 40, First return.
Table of Contents
GST Section 40. First return. –
Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.
*Enforced w.e.f. 1st July, 2017.
Web Stories: Notification No. 10/2021 – Integrated Tax (Rate): Seeks to amend notification No. 4/2017- Integrated Tax (Rate)
Download Pdf: https://taxinformation.cbic.gov.in/
