GST on business receipts pre -registration

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.