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CHAPTER IX - RETURNS
Section 37 - Furnishing details of...
Section 38 - Communication of deta...
Section 39 - Furnishing of returns...
Section 40 - First return...
Section 41 - Availment of input ta... Section 42 - Matching, reversal an... Section 43 - Matching, reversal an... Section 43A - Procedure for furnis... Section 44 - Annual return... Section 45 - Final return... Section 46 - Notice to return defa... Section 47 - Levy of late fee... Section 48 - Goods and services ta...Section 40 - First return
40. First return.[1]
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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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