section 40
First Return.
The Karnataka Goods and Services Tax Act, 2017Tax2017186 sections15 chapters
Chapter VIII ACCOUNTS AND RECORDS
Statutory text
40. First Return. - Every registered person who has made outward supplies in the 65 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.
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