Sefer HaMitzvot, Positive Commandments
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היא שצוה שנקריב קרבן מוסף ביום ראשון מתשרי והוא מוסף ראש השנה. והוא אמרו יתברך ובחדש השביעי באחד לחדש ועשיתם עולה לריח ניחוח לה'. (פינחס, תמידין ומוספין פ"ט):
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
That is that He commanded to offer an additional sacrifice on the first day of Tishrei. And that is the additional sacrifice of Rosh Hashanah. And that is His, may He be exalted, saying, "In the seventh month, on the first day [...] You shall offer a burnt-offering as a pleasing odor to the Lord" (Numbers 29:1-2). (See Parashat Pinchas; Mishneh Torah, Daily Offerings and Additional Offerings 9.)