First Return

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..... er the provisions of section 7 shall furnish the first return containing the details of: (a) outward supplies under section 25 from the date on which he became liable to registration till the end o .....

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..... xable person till the end of the quarter in which the registration has been granted. (2) Provisions of section 25, 26 and 27, other than the provision pertaining to tax period, shall apply mutatis .....

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