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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER IX - RETURNS

TaxGPT

Summarize Section 40 by TaxGPT in

AA |

Section 40 - First return.

40. 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.