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.
Section 40: First Return.
The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
Where this provision sits
| Act | The Maharashtra Goods and Services Tax Act, 2017 |
|---|---|
| Section | 40 |
| Marginal note | First Return. |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
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