First Return – On grant of registration, a taxable person is required to file his first return. This section specifies the period for which this first return needs to be furnished. It is important to note that that there is no separate form / return prescribed for first return and will have to furnish first return in regular forms such as GSTR 3B / 3 or GSTR 4 as the case may be. Furnishing details as part of first return would apply, only when the person has effected taxable supplies between the period of date of application for registration and the actual date of grant of registration, where such registration certificate is granted effective from the date of application for registration.
The details would generally include: