Declaration of pre-registration outward supplies required in the first return filed after grant of registration for registrants. Every person who has made outward supplies between the date on which he became liable to registration and the date on which registration has been granted shall declare those supplies in the first return furnished by him after grant of registration.
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Provisions expressly mentioned in the judgment/order text.
Declaration of pre-registration outward supplies required in the first return filed after grant of registration for registrants.
Every person who has made outward supplies between the date on which he became liable to registration and the date on which registration has been granted shall declare those supplies in the first return furnished by him after grant of registration.
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