Section 40: First return

Q: What does Section 40 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 40 CGST pertains to "First return". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 40 of The Central Goods and Services Tax Act, 2017 (CGST) governs first return. As verified on 19 May 2026.

Q: Is Section 40 CGST still in force?

Yes, Section 40 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 40 CGST?

धारा 40 CGST is the Devanagari Hindi reference for Section 40 of the The Central Goods and Services Tax Act, 2017. Section 40 of The Central Goods and Services Tax Act, 2017 (CGST) governs first return. As verified on 19 May 2026.

Q: What is Dhara 40 CGST?

Dhara 40 CGST is the Roman Hindi reference for Section 40 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 40 of The Central Goods and Services Tax Act, 2017 (CGST) governs first return. As verified on 19 May 2026.

Q: How to cite Section 40 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 40, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 40 (India).

Law on Tips Editorial Board

- 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.