My client was issued a provisional GSTIN which he did not migrate and as such his gstin was cancelled, he had issued invoices on old GSTIN. Now I have applied for new gstin.RC is on 18/04/2018. How to file return for 2017-18 now??
If u collect gst on all ur previous invoices... Plz deposit it to government account.... And ur turnover is above the threshold exemption limit then if possible issue revised invoice in current period for all that previous invoices.... U hv to pay gst on all that invoices
Ya agree sir... U received ur gst no in current year... At the time of applying gst no u should have mentioned ur applicability date from previous year under cumpulsory registration exceeding threshold exemption limit from back date.... Now just simply pay ur gst amount for the previous period and file ur current year return... U should have migrated at that time... As migration period is also extended by government and u also missed that
Yes I agree migration period is missed but while applying new gstin is was mentioned date of liability raised last year. So wat is the likely solution now?
As in this case revised invoice is only the option... But when u cross threshold exemption limit then within 30 days u hv to apply.... If ur turnover is not more than 20 kakhs then its okk... Otherwise just simply pay tax now for the time being and wait for notice
CAclubindia
