Section 40 of Rajasthan GST Act: “First Return”

Section 40 : “First Return” (Rajasthan GST Act, 2017)

Provisions under Section 40 of the Rajasthan GST Act, 2017 relating to “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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