Section 40 of CGST Act 2017: Furnishing First Return

Section 40 : “Furnishing First Return” (CGST Act, 2017)

Provisions under Section 40 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing First Return”, are as under:

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.

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