Section 40 Kerela GST Ordinance 2017 : First Return

By | September 21, 2017
(Last Updated On: September 21, 2017)

Section 40 Kerela GST Ordinance 2017

[ Section 40 Kerela GST Ordinance 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.


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