State Act

40

Section 40. First Return.

The Telangana Goods and Services Tax Act, 2017.

Act no. 23 of 20172017In forceTelangana (State Act)

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.