First return requirement: registered persons must disclose outward supplies made between registration liability and grant in their initial return. Section 40 requires every newly registered person who made outward supplies between becoming liable to registration and the grant of registration to declare those supplies in the first return furnished after registration, creating a discrete obligation to report pre-registration outward supplies in the initial return.
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.
First return requirement: registered persons must disclose outward supplies made between registration liability and grant in their initial return.
Section 40 requires every newly registered person who made outward supplies between becoming liable to registration and the grant of registration to declare those supplies in the first return furnished after registration, creating a discrete obligation to report pre-registration outward supplies in the initial return.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.