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		<title>40 First return. -CGST Billl 2017</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Thu, 06 Apr 2017 14:52:56 +0000</pubDate>
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		<category><![CDATA[Section 40 CGST Billl 2017]]></category>
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					<description><![CDATA[<p>CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 &#160; 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… <span class="read-more"><a href="https://www.taxheal.com/40-first-return-cgst-billl-2017.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<p style="text-align: center;" align="center"><a href="http://taxheal.com/cgst-billl-2017-chapter-wise-section-wise.html" target="_blank">CGST Billl 2017</a></p>
<p style="text-align: center;" align="center"><span style="font-family: 'Georgia','serif'; color: #333333;">AS INTRODUCED IN LOK SABHA<br />
Bill No. 57 of 2017</span></p>
<p style="text-align: center;" align="center"><a href="http://taxheal.com/cgst-billl-2017-chapter-wise-section-wise.html" target="_blank"><span style="font-family: 'Georgia','serif'; color: #333333;">THE CENTRAL GOODS AND SERVICES TAX BILL, 2017</span></a></p>
<p>&nbsp;</p>
<p><strong>First return. </strong></p>
<ol start="40">
<li>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.</li>
</ol>
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