Section 40 provides about first return after registration.

Section 40

RP 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.

There might be a time lag between a person becoming liable to registration and grant of registration certificate.

During the intervening period, such person might have made the outward supplies, i.e. after becoming liable to registration but before grant of the certificate of registration.

Such person shall declare such supplies in his first GSTR-1 after issuing revised invoice for such period.

First return shall include details of outward supplies made

a) between the date on which he became liable to registration till the date on which registration has been granted

b) after registration date.

Question & Answer

As per section 31(3)(a) read with rule 53(2), RP shall issue revised invoice for the period

from effective date of registration

till the date of issuance of RC.

For guide on revised invoice, please refer para 31.7 of section 31