GST Registration and Tax liability Date

This query is : Resolved

Joseph mathew (Querist)
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10 August 2024 Hello,
I exceeded the turnover threshold of ₹20 lakh in March 2024, making me liable for GST registration. However, I completed the registration process only in May 2024. During this period, I raised two invoices worth ₹50,00,000 before my registration was finalized.

My question is, do I need to include these invoices in my GST return? If so, what steps should I take to rectify this situation and ensure compliance with GST regulations?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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13 August 2024 As per the GST provisions, if you have taken the registration within 30 days of becoming liable to get registered, you could have shown the invoices of that intervening period, because in that case your effective date of registration would have been the date of becoming liable for registration. But since you have nto taken registration within said period of 30 days, your effective date of registration is may 2024, that is when registration was actually granted so in my view, the invoices pertaining to earlier period cannot be shown and otherwise also, the portal shall not allow to declare invoices pertaining to period earlier than the date of registration.

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