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(Querist)
02 July 2017 Supposed I registered gst on 10 th July and purchase goods before registration between 1st July to 9th July then my previous purchase will be shown in my GSTIN NUMBER? plz reply......
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CA Anuj Agrawal

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CA Anuj Agrawal (Expert)
02 July 2017 Sec 31(3) Notwithstanding anything contained in sub-sections (1) and (2)––
(a) a registered person may, within one month from the date of issuance of
certificate of registration and in such manner as may be prescribed, issue a revised
invoice against the invoice already issued during the period beginning with the effective
date of registration till the date of issuance of certificate of registration to him;
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