https://www.taxtmi.com/acts?id=29824 Section 40 requires any registered person who made outward supplies between the date they became liable to register and the date registration was granted to declare those supplies in the first return filed after registration. en-us Wed, 05 Jul 2017 15:57:12 +0530 Wed, 02 Aug 2017 14:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29824 Section 40 requires any registered person who made outward supplies between the date they became liable to register and the date registration was granted to declare those supplies in the first return filed after registration. Act-Rules GST - States Wed, 05 Jul 2017 15:57:12 +0530 https://www.taxtmi.com/acts?id=29824