Section 40 Assam GST Act 2017
( Section 40 Assam GST Act 2017 Explains First Return and is Covered in CHAPTER IX RETURNS )
First Return
40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.
Assam GST Act 2017
Assam GST Rules 2017
Assam GST Notifications
Assam GST Rates Notification
Assam GST Bill 2017
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