First return

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Central Goods and Service Tax Act, 2017

First return (Sec. 40)


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.

Notes

  • This section provides that every registered person who has made outward sup-plies 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

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