Obligation to declare outward supplies in the first return after registration ensures pre-registration supplies are reported. Obligation to declare outward supplies in the first return after registration arises where a person made taxable outward supplies between the date they became liable to register and the date registration was granted; all such supplies must be reported in the initial return furnished post-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.
Obligation to declare outward supplies in the first return after registration ensures pre-registration supplies are reported.
Obligation to declare outward supplies in the first return after registration arises where a person made taxable outward supplies between the date they became liable to register and the date registration was granted; all such supplies must be reported in the initial return furnished post-registration.
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