Obligation to disclose pre-registration outward supplies in the first return filed after registration by the taxpayer. A registered person who made outward supplies between the date liability to register arose and the date registration was granted must declare those ... Summary
Obligation to disclose pre-registration outward supplies in the first return filed after registration by the taxpayer.
A registered person who made outward supplies between the date liability to register arose and the date registration was granted must declare those supplies in the first return furnished after grant of registration.
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