Section 40 of CGST Act, 2017 -First return

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.

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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

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