Chapter IX - Returns
Section 40
Section 40: First return
Section 40 requires pre-registration outward supplies made after liability arose to be declared in the first return after registration is granted.
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Need advice on Section 40?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
A delay between becoming liable to register and receiving a registration certificate does not remove outward supplies in that interval from the first return.
Key takeaways
Start of the interval
Identify the date on which the person became liable to registration under the applicable provisions.
End of the interval
The relevant interval runs until registration is granted. Gather outward supplies made during it.
First return disclosure
Declare those outward supplies in the first return furnished after registration is granted.
Start of the interval
Identify the date on which the person became liable to registration under the applicable provisions.
End of the interval
The relevant interval runs until registration is granted. Gather outward supplies made during it.
First return disclosure
Declare those outward supplies in the first return furnished after registration is granted.
Practical checklist
Do
- Record the liability date and the grant date.
- List all outward invoices or supplies in that interval.
- Reconcile the list to the first section 39 return.
Avoid
- Rely on an old portal deadline without checking current Rules and notifications.
Frequently asked questions
Does section 40 cover inward supplies?
Its express declaration duty is for outward supplies made between liability to registration and the grant of registration.
Need help applying this provision to your situation?
Contact BizeneedLast updated 9 October 2026