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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
Related Acts
- National Dental Commission Act, 2023
- Taxation Laws (Amendment) Act, 2016
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
- International Financial Services Centres Authority Act, 2019
* Only for reference.