https://www.taxtmi.com/acts?id=25561 Section 40 requires that any person who becomes liable to registration and makes outward supplies between the date liability arises and the date registration is granted must declare those supplies in the first return furnished after registration is granted. en-us Mon, 12 Jun 2017 14:39:12 +0530 Thu, 06 Jul 2017 12:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25561 Section 40 requires that any person who becomes liable to registration and makes outward supplies between the date liability arises and the date registration is granted must declare those supplies in the first return furnished after registration is granted. Act-Rules GST - States Mon, 12 Jun 2017 14:39:12 +0530 https://www.taxtmi.com/acts?id=25561