Registration-period outward supplies declaration required in the first GST return filed after grant of registration. Section 35 requires a registered taxable person to declare all outward supplies made between the date liability to registration arose and the date registration is granted in the first return filed after grant of registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration-period outward supplies declaration required in the first GST return filed after grant of registration.
Section 35 requires a registered taxable person to declare all outward supplies made between the date liability to registration arose and the date registration is granted in the first return filed after grant of registration.
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