CGST Section 40: Furnishing First Return

Provisions under Section 40 of the CGST Act, 2017 relating to “Furnishing First Return”:

Section 40: Furnishing First Return (CHAPTER IX: RETURNS) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 40 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.