Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 40: First return.
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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