Section 40
First return
In force
Section 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-40.html
- Source confidence: Pending verification
Quick facts
- Section
- 40
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0