Pre-registration outward supplies must be declared in the first GST return after registration is granted. Every registered person who makes outward supplies during the period from the date liability to registration arises until the date registration is granted ... Summary
Pre-registration outward supplies must be declared in the first GST return after registration is granted.
Every registered person who makes outward supplies during the period from the date liability to registration arises until the date registration is granted must declare those supplies in the first return filed after grant of registration. The provision requires inclusion of pre-registration outward supplies in the initial return under GST.
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