Obligation to declare pre-registration supplies: registered persons must report outward supplies made before registration in their first return. A registered person who made outward supplies between the date they became liable to registration and the date when registration is granted must declare ... Summary
Obligation to declare pre-registration supplies: registered persons must report outward supplies made before registration in their first return.
A registered person who made outward supplies between the date they became liable to registration and the date when registration is granted must declare those supplies in the first return furnished after grant of registration.
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