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Section 40 - First return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

1. 11/2020 - Dated: 21-3-2020 - Central GST (CGST) - Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016),
2. 09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017