https://www.taxtmi.com/acts?id=28032 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. en-us Tue, 27 Jun 2017 12:53:10 +0530 Thu, 06 Jul 2017 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28032 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. Act-Rules GST - States Tue, 27 Jun 2017 12:53:10 +0530 https://www.taxtmi.com/acts?id=28032