Dear All,
An assessee was registered under GST on 2nd January 2026 whereas he received Receipts on 15th November 2025 of 30 lacs as hostel lease agreement. thereafter 12lacs were received in January 2026. He is liable to pay GST @ 18% . So I want to know whether 30 lacs will be taken into consideration for filing of GST Return for the m/o January ?
Impact on ₹30 lakh received in Nov 2025
If the assessee was liable to register before Nov 2025, then:
✅ GST @ 18% becomes payable on ₹30 lakh
❌ Even though GST was not charged in Nov 2025
❌ Even though registration was obtained later
Reason:
Liability arises from the date of liability, not from the date of registration application.
GST liability starts from:
The effective date of registration, OR
The date on which registration was required (if liability existed earlier)
So first we must check whether the person was liable to register before 2 January 2026.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
