Declaration of pre-registration outward supplies must be made in the first return after registration under GST. Section 40 requires that any registered person who made outward supplies between the date they became liable to registration and the date registration was granted must declare those supplies in the first return furnished after grant of 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.
Declaration of pre-registration outward supplies must be made in the first return after registration under GST.
Section 40 requires that any registered person who made outward supplies between the date they became liable to registration and the date registration was granted must declare those supplies in the first return furnished after grant of registration.
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