Section 35 : First Return – Returns

Published by Team@HostBooks at Last Updated on August 8th, 2018 at 2:44 pm Published on June 10, 2017

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First Return – Returns

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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