{"id":204,"date":"2018-08-24T11:30:09","date_gmt":"2018-08-24T11:30:09","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=204"},"modified":"2018-08-24T11:30:09","modified_gmt":"2018-08-24T11:30:09","slug":"section-40-first-return-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-40-first-return-of-cgst-act-2017\/","title":{"rendered":"Section 40 &#8211; First return of CGST ACT, 2017"},"content":{"rendered":"<p>Section 40 &#8211; First return of CGST ACT, 2017<\/p>\n<p>40. Every registered person who has made outward supplies in the period between<br \/>\nthe date on which he became liable to registration till the date on which registration has<br \/>\nbeen granted shall declare the same in the first return furnished by him after grant of<br \/>\nregistration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 40 &#8211; First return of CGST ACT, 2017 40. 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.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/204"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=204"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/204\/revisions"}],"predecessor-version":[{"id":205,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/204\/revisions\/205"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}