Section 40 of CGST Act - First return

40. First return.[1]

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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER IX - RETURNS

Section 40 of CGST Act - First return