Regarding pre sale from gst registration

Save Share

This query is : Resolved

Quick Summary

If your business turnover exceeded ₹1 crore and you obtained GST registration in January 2024, you cannot report sales made before your official GST registration date on the GST portal. GST applies prospectively from the registration date, meaning only sales made on or after this date are subject to GST and must be reported. Purchases made before registration are also ineligible for Input Tax Credit (ITC).

Gaurav Pandey

Gaurav Pandey (Querist)

18 February 2024 myclient applies for gst registration after cross his business turns over 1 crore in the month of Jan 2024. and he get GST Registration in the Month of Jan 2024 . He sales before the gst registration some exempted goods and some taxable goods. can he show the sales made before gst on the GST Portal.if yes how it is possible.
Please help me asap

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

18 February 2024 No he can't show. Only sales made after GST registration date will be shown under GST

RAJA P M

RAJA P M (Expert)

18 February 2024 Yes, I agreed above said reply. Also Your said turn over is exceeds as per GST act. So, Any difficult or notice from dept then GST officer may levy GST.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

17 August 2025 1. GST Applies Only from the Registration Date
Any sales made prior to your GST registration date are considered “pre-GST” sales—they are not subject to GST and should not be reported in any GST return. Only sales made on or after the date of GST registration must be included in GSTR-1 and GSTR-3B.
2. Input Tax Credit (ITC) Eligibility
ITC can be claimed for purchases made on or after your GST registration date, subject to standard rules and documentation.
However, pre-registration purchases are not eligible for ITC.
3. Why the Rule Exists
This treatment honors the principle of GST as a forward-looking tax—liability and credits apply only from the date of becoming a taxable person under GST. Including pre-registration transactions would undermine the very foundation of this consumption-based tax structure.

No, your client cannot issue GST credit notes for pre-registration invoices nor re-issue GST invoices for that period. GST applies prospectively only, from the date of registration.

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