Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 40, verbatim (show)
* Section 40. First return. -
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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
The person and the pre-registration window s.40 opening words
Questions to answer on the file3 questions
The outward supplies made in that period s.40 middle words
Questions to answer on the file3 questions
The first return furnished after the grant s.40 closing words
Questions to answer on the file3 questions
The declaration in that return s.40 "shall declare the same"
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from | Retrospective? |
|---|---|---|---|---|
| Brings the section into force | Notification appointing 1st July, 2017 as the date of commencement | 1 July 2017 | no | |
| — | The source carries no numbered amendment footnote: the section stands as enacted | — | — | — |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 22 | this provision requires Section 22 | s.40 "the date on which he became liable to registration"; section 22 is where that liability arises on turnover |
| Section 24 | this provision requires Section 24 | s.40 "the date on which he became liable to registration"; section 24 is where that liability arises without regard to turnover |
| Section 25 | this provision requires Section 25 | s.40 "till the date on which registration has been granted" |
| Section 2 | this provision defined by Section 2 clause (83) | s.40 "who has made outward supplies"; clause (83) "supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode" |
| Section 2 | this provision defined by Section 2 clause (97) | s.40 "the first return furnished by him"; clause (97) "any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder" |
| Section 37 | this provision requires Section 37 | s.40 "shall declare the same in the first return"; the details of outward supplies are furnished under section 37 |
| Section 39 | this provision requires Section 39 | s.40 "the first return furnished by him after grant of registration"; the periodical return is furnished under section 39 |
| Section 25, Rule 10 of the CGST Rules, 2017 | Section 25 prescribed by rule 10 of the CGST Rules 2017 | s.40 "till the date on which registration has been granted"; rule 10 issues the certificate of registration |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 134/04/2020-GST | 23 March 2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 11/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. amended by a later instrument |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
Unsettled questions
The words of section 40 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which return is "the first return furnished by him after grant of registration", where the person furnishes returns of more than one kind after the grant? Section 2(97) makes "return" any return required under the Act or the rules, so more than one return can be the first one furnished, and section 40 does not say which of them carries the declaration.
See also
- Section 22 of the CGST Act, 2017: persons liable for registration
- Section 24 of the CGST Act, 2017: compulsory registration in certain cases
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 39 of the CGST Act, 2017: furnishing of returns
References
- Central Board of Indirect Taxes and Customs. "Section 40. First return". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 40 on the CBIC tax information portal