First Return obligation: disclose outward supplies made before registration in the initial post registration GST return. Section 40 requires that any person who becomes liable to registration and makes outward supplies between the date liability arises and the date ... Summary
First Return obligation: disclose outward supplies made before registration in the initial post registration GST return.
Section 40 requires that any person who becomes liable to registration and makes outward supplies between the date liability arises and the date registration is granted must declare those supplies in the first return furnished after registration is granted.
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