https://www.taxtmi.com/acts?id=29436 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. en-us Tue, 04 Jul 2017 15:08:00 +0530 Thu, 27 Jul 2017 17:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29436 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. Act-Rules GST - States Tue, 04 Jul 2017 15:08:00 +0530 https://www.taxtmi.com/acts?id=29436