Registration-related declaration requirement: declare outward supplies made before registration in the first return after grant. A person who made outward supplies between becoming liable to registration and the grant of registration must declare those supplies in the first return ... Summary
Registration-related declaration requirement: declare outward supplies made before registration in the first return after grant.
A person who made outward supplies between becoming liable to registration and the grant of registration must declare those supplies in the first return furnished after registration is granted, creating a filing obligation to report transactions occurring in that interim period.
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