Registration-related outward supplies declaration required in first return after grant to capture pre-registration taxable transactions. Section 40 mandates that a registered person must declare in the first return after grant of registration any outward supplies made between the date ... Summary
Registration-related outward supplies declaration required in first return after grant to capture pre-registration taxable transactions.
Section 40 mandates that a registered person must declare in the first return after grant of registration any outward supplies made between the date liability to registration arose and the date registration was granted.
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