Declaration of outward supplies must be made in the first return after registration for supplies made before grant. Where a person made outward supplies between the date they became liable to registration and the date registration was granted, those outward supplies ... Summary
Declaration of outward supplies must be made in the first return after registration for supplies made before grant.
Where a person made outward supplies between the date they became liable to registration and the date registration was granted, those outward supplies must be declared in the first return furnished after grant of registration.
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