Section 31 of cgst act

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Shashank (Querist)
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02 September 2017 Experts please help me understand the relevant section of CGST Act which is as follows:

Section 31 (3) (a) of Chapter VII:-

(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;

Please explain with example.

CA Sheonarain

CA Sheonarain (Expert)
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02 September 2017 A person is liable to pay gst from the effective date of registration.
So when a person apply for registration, it takes some time to process and RC will be provided in future.
So regd person will have to revise his invoice issued in between this period of liability to register and getting RC.
because he cannot charge gst without a GSTIN number but he liable.

Actually the same problem is due to limit of registration and charging tax is same.
The same was not under Service Tax coz there were two different limit of 9 lacs and 10 lacs.

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