https://www.taxtmi.com/acts?id=23940 Every registered person who makes outward supplies during the period from the date liability to registration arises until the date registration is granted must declare those supplies in the first return filed after grant of registration. The provision requires inclusion of pre-registration outward supplies in the initial return under GST. en-us Mon, 27 Mar 2017 17:08:24 +0530 Thu, 25 Jun 2026 17:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23940 Every registered person who makes outward supplies during the period from the date liability to registration arises until the date registration is granted must declare those supplies in the first return filed after grant of registration. The provision requires inclusion of pre-registration outward supplies in the initial return under GST. Act-Rules GST Mon, 27 Mar 2017 17:08:24 +0530 https://www.taxtmi.com/acts?id=23940