Uttar Pradesh · Act 1 of 2017

Section 40 — First return

THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

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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.

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Next · Section 41Availment of input tax credit →All sections / सभी धाराएँTHE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 →
More sections of this actSection 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Officers under this ActSection 4 · Appointment of officersSection 5 · Powers of officersSection 6 · Authorisation of officers of central tax as proper officer in certain circumstancesSection 7 · Scope of supplySection 8 · Tax liability on composite and mixed supplies
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India Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2024-04-12. Check the linked official text and subsequent notifications when applying a provision.

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Section 40 — First return | THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 | NYAYA SIGNAL

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