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Section40
The Assam Goods and Services Tax Act, 2017

Section 40

In force Act 28 of 2017 As on 06 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 28 of 2017

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 40 of the Assam Goods and Services Tax Act, 2017. 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.

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.

Section 40, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).

Questions about Section 40

How do I find court cases under Section 40 of the Assam Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 40, section 40 Assam Goods and Services Tax Act, section 40 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Assam Goods and Services Tax Act enacted?

Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content). This page is not a substitute for legal advice.