Section 40: First Return

Q: What does Section 40 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 40 GST pertains to "First Return". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 40 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs first Return. As verified on 19 May 2026.

Q: Is Section 40 GST still in force?

Yes, Section 40 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 40 GST?

धारा 40 GST is the Devanagari Hindi reference for Section 40 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 40 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs first Return. As verified on 19 May 2026.

Q: What is Dhara 40 GST?

Dhara 40 GST is the Roman Hindi reference for Section 40 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 40 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs first Return. As verified on 19 May 2026.

Q: How to cite Section 40 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 40, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 40 (India).

Law on Tips Editorial Board

- 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.