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    <title>Sec 40 - First return</title>
    <link>https://www.taxtmi.com/forum/issue?id=117854</link>
    <description>Obligation to declare supplies made between liability to register and grant of registration must be met in the first return. Remedies suggested include contacting the GST portal helpdesk, issuing a revised invoice after grant of registration and including it in the first return where the revised-invoice provision applies, confirming the registration effective/activation date because invoices dated before activation may not be disclosable, and if the revised-invoice remedy is unavailable, amending the invoice date to on or after the registration effective date for reporting.</description>
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      <description>Obligation to declare supplies made between liability to register and grant of registration must be met in the first return. Remedies suggested include contacting the GST portal helpdesk, issuing a revised invoice after grant of registration and including it in the first return where the revised-invoice provision applies, confirming the registration effective/activation date because invoices dated before activation may not be disclosable, and if the revised-invoice remedy is unavailable, amending the invoice date to on or after the registration effective date for reporting.</description>
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