Tag Archives: Section 40 of Sikkim GST Act 2017

Section 40 of Sikkim GST Act 2017 : First Return

By | July 1, 2017

Section 40 of Sikkim GST Act 2017 [ Section 40 of Sikkim GST Act 2017 explains First Return and is covered in  CHAPTER IX  RETURNS ]  [ Enforced with effect from 1-7-2017. ] 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… Read More »