Section 40 of Punjab GST Act 2017 : First Return.
Section 40 of Punjab GST Act 2017 ( Section 40 of Punjab GST Act 2017 explains First Return and is covered in CHAPTER IX RETURNS) 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… Read More »