Section Section 40 i.e. First Return under GST

Financial Year: 2017

Section 40 of CGST Act

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.

 

 

Thanks & Regards

CA Rahul Gupta