Section 40 of CGST Act, 2017 : Section 40: First Return
CGST Act, 2017
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Explanation using Example
Imagine a small business owner, Mr. Sharma, who started selling handmade crafts online. Initially, his sales were below the threshold limit for GST registration. However, over a few months, his sales increased significantly, and he crossed the threshold, making him liable to register for GST. He a...
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