Last updated at May 29, 2018 by Teachoo
According to Section 40 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
Chapter IX CGST Returns (Section 37 to 48)
Section 38 CGST - Furnishing details of inward supplies
Section 39 CGST - Furnishing of returns
Section 40 CGST - First return You are here
Section 41 CGST - Claim of input tax credit and provisional acceptance thereof
Section 42 CGST - Matching, reversal and reclaim of input tax credit
Section 43 CGST - Matching, reversal and reclaim of reduction in output tax liability
Section 44 CGST - Annual return
Section 45 CGST - Final return
Section 46 CGST - Notice to return defaulters
Section 47 CGST - Levy of late fee
Section 48 CGST - Goods and services tax practitioners
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