§ 40 Central Goods and Services Tax Act, 2017
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Section 40. First return

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Act
Central Goods and Services Tax Act, 2017
Section number
40

Section reader

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.