Section 40 of CGST Act, 2017 – First return

The Central Goods and Services Tax Act, 2017

Chapter-IX Returns

Section 40: First return.

40. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].