Section 40 Jammu & Kashmir GST Act 2017 : First Return.

By | August 28, 2017
(Last Updated On: August 28, 2017)

Section 40 Jammu & Kashmir GST Act 2017

( Section 40 Jammu & Kashmir 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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