# The Assam Goods and Services Tax Act, 2017, Section 40

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/40/

## Text

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. Claim of input tax credit and provisional acceptance thereof.

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