First Return

First Return
Section 35
Bill
RETURNS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
35. First Return
Every registered taxable 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 filed by him after grant of registration.
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Statute, statutory provisions legislation, law, enact

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