A person (Sole Proprietorship Firm) has commenced business from Sept'17 and registers himself under GST in the month of May'18 has opted for Quarterly return filing scheme as his turnover for the period 17-18 as well as his expected turnover for 18-19 has not / will not be exceeded Rs.1.5 crore.
Now, the question is as he has obtained the GST registration in the month of May'18, he shall further issue gst tax invoice to customers but what about the invoices already issued during the month of April'18 and part of May'18? Does he require to show these invoices in the quarterly return (April-June Quarter) or just show the invoices post registration??
CAclubindia
