Master in Accounts & high court Advocate
9610 Points
Posted on 08 April 2025
Invoices Before Registration and After Threshold Passed Period For GST registration purposes, the threshold for registration is typically based on aggregate turnover.
If your aggregate turnover exceeds the threshold limit, you're required to register for GST.
Including Invoices in the First GSTR-1 Return In your scenario, where the threshold was passed on October 15th and GST registration was approved on November 10th, you'll need to include invoices from October 15th to 30th in your first GSTR-1 return.
Export Table 6A Specifically, for exports, you'll need to include these invoices in Table 6A of your GSTR-1 return, which is for reporting exports of goods or services.