Section 40
First return.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.