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A client's GST registration expired and subsequent applications were rejected. After a successful reapplication, the effective date was set as the grant date. The query explores if the effective date can be backdated to the original date of liability. According to Rule 10, backdating is possible only if the application is made within 30 days of becoming liable; otherwise, the effective date is the grant date.

Bhanudas Kolhe

Bhanudas Kolhe (Querist)

17 July 2020 my client holding GST No expired on 15/05/2020 and her son applied for GST registration on 20/06/2020 but due to non accepting consent letter by officer application was rejected, again applied on 14/07/2020 and registration received on 16/07/2020, but wef 16/07/2020.

how to take effect date 15/05/2020. please guide me

RAJA P M

RAJA P M (Expert)

18 July 2020 No... It's can't be taken from 15th May-20. It should be effective date from 14th July-20 only. Inward related activities can be from 14th. But sales activities from 16th...

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Under Rule 10, registration takes effect from the date of liability only if applied for within 30 days of becoming liable; otherwise it is effective from the date of grant, so here it is 16 Jul 2020, not the reapplication date of 14 Jul.

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