Section 40 – GST – States – RETURNS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 40. 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 declare the same in the first return furnished by him after grant of registration. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax
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