Section 27A of GST – First Return Under GST Law

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Section 27A of GST – First Return Under GST Law. Check complete details for GST Section 27A, this section is provide all details for First Return Under GST Law. Detailed Analysis of GST Section 27A of GST Model Law – First Return Under GST Law. Everything you want to know about GST all Sections. Section Wise Analysis of GST Model Law, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 27A of GST Model Law – First Return Under GST Law, gst all sections and definitionsNow Check more details from below…..

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Section 27A of GST – First Return Under GST Law

(1) Every registered taxable person paying tax under the provisions of section 7 shall furnish the first return containing the details of:

(a) outward supplies under section 25 from the date on which he became liable to registration till the end of the month in which the registration has been granted;

(b) inward supplies under section 26 from the effective date of registration till the end of the month in which the registration has been granted:

Provided that a registered taxable person paying tax under the provisions of section 8 shall furnish the first return for the period starting from the date on which he becomes a registered taxable person till the end of the quarter in which the registration has been granted.

(2) Provisions of section 25, 26 and 27, other than the provision pertaining to tax period, shall apply mutatis mutandis to the said person furnishing return under subsection (1).

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