Section 40 of CGST Act, 2017 -First return

Section 40 of CGST Act,2017 from bare act : –
Every registered person who has made outward supplies in the period betweenthe date on which he became liable to registration till the date on which registration hasbeen granted shall declare the same in the first return furnished by him after grant ofregistration.

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 37 :Furnishingdetails ofoutwardsupplies
Section 38 :Furnishingdetails ofinwardsupplies
Section 39 :Furnishing ofreturns
Section 40 :First return
Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof
Section 42 :Matching,reversal andreclaim ofinput taxcredit
Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability
Section 44 :Annual return
Section 45 :Final return
Section 46 :Notice toreturndefaulters
Section 47 :Levy of latefee
Section 48 :Goods andservices taxpractitioners