Gst liability

Save Share

This query is : Resolved

sameer hule (Querist)

04 May 2019 Dear Experts,

I have apply for GST Registration as 13/03/2019 and have received the GST Registration certificate as on 16/04/2019. In between I have raised the sales invoice as on 15/03/2019 without gst amount.

My question is can I liable for payment of gst on bill raised on 15/03/2019? If yes than date of invoice will be same or I need to issue new bill with GST amount.

One more question after GST long I have shown the period for the month of April 2019. If date of invoice is not change or gst is liable on that invoice can i show that bill in the month of April 2019.

Thanks in advance.

CA Anita Bhadra

CA Anita Bhadra (Expert)

05 May 2019 It depends on when you became liable for registration

In case you have applied within 30 days from the day , you become liable for registration , the effective date of registration will be the date on which you became liable for registration.

Suppose you became liable on 1st March 2019 and applied on 13th March ( within 30 days ) Effective date will be 1st March 2019
In that case , You need to issue revised bill against the invoice already issued between the date of application & date of registration within one month of registration

And you are liable to pay GST on bill raised on 15 /03/2019

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now