Sec 40 of CGST Act, 2017 First return
 
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The below post explains about First return under section 40 of CGST Act,2017.
 
Section 40 of CGST Act, 2017 explains First return as below: (The amendments if any will also be updated here soon).
 
The extract of Section 40 of CGST Act,2017 quoted below:
 
40  First return.
 
 40. Every registered person who has made outward supplies in the period between
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 shall declare the same in the first return furnished by him after grant of
registration.
The above information clarifies about First return under section 40 of CGST Act,2017.  
 
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