Section 40, Central Goods and Services Tax Act, 2017 [S10-79C]
As at 1 October 2023. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
40. First return.—
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.
Defined terms in this text (3)
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
Made under this section, or naming it (1)
Notification No. 11/2020-Central Tax [N10-N7B], 21 March 2020, in force. The text contains "section 40 of the said Act".
Cited by (1)
Rule 21A, Central Goods and Services Tax Rules, 2017 [S10-DJJ], 19 June 2017, Band A. "section 40".
Not held (0)
none
Duties published under this section (0)
none