Registration declaration requirement: report outward supplies made before registration in the first return after registration is granted. A registered person who made outward supplies between the date on which he became liable to registration and the date on which registration was granted ... Summary
Registration declaration requirement: report outward supplies made before registration in the first return after registration is granted.
A registered person who made outward supplies between the date on which he became liable to registration and the date on which registration was granted must declare those supplies in the first return furnished after grant of registration.
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