Section 40 Assam GST Act 2017 : First Return

By | July 29, 2017
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(Last Updated On: July 29, 2017)

 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.


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