Section 40 Tripura GST Act 2017
( Section 40 Tripura 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.
Tripura GST Act 2017
Tripura GST Rules 2017
Tripura GST Notifications
Tripura GST Rate Notifications
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