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Section 40 - Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

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.

Related Sections

Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 88: Liability in case of company in liquidation
Section 53: Transfer of input tax credit
Section 54: Refund of tax
Section 168: Power to issue instructions or directions

Related Acts

Bilateral Netting of Qualified Financial Contracts Act, 2020
Assisted Reproductive Technology (Regulation) Act, 2021
Indian Evidence Act, 1872
Real Estate (Regulation and Development) Act, 2016
Union Territory Goods and Services Tax Act, 2017

* Only for reference.