Liability to register requires declaring outward supplies made before registration in the first return after registration is granted. A person who made outward supplies between the date liability to registration arose and the date registration was granted must declare those supplies in the first return furnished after grant of registration, confining the reporting obligation to transactions in that interim period and prescribing the timing for their disclosure.
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.
Liability to register requires declaring outward supplies made before registration in the first return after registration is granted.
A person who made outward supplies between the date liability to registration arose and the date registration was granted must declare those supplies in the first return furnished after grant of registration, confining the reporting obligation to transactions in that interim period and prescribing the timing for their disclosure.
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