Gst registration

Registration 91 views 3 replies

Nirmal

Chartered Accountant

40 Points Joined January 2011

Hi all,

We have made the GST registration for one of the client on 25.07.2017(Within 30days) but it got registered only on 01.08.2017. Becuase of this we are not able to see the july month in the return dashboard. Now the issue is they have made some purchases with GST now how to claim the GST of the same. Please share ur view. Please helop us.

Thanks and REgards

Replies (3)

Aman Agarwal

321 Points Joined August 2017

In my opinion, if there is no provision to file the returns of July, you can add the purchase invoices of July in GSTR 2 of August and file the return. The same invoices should get reflected in GSTR 1A of the seller and upon acceptance by the seller, you would be entitled to avail the ITC of the purchases.

acasaurabharora@gmail.com

36 Points Joined October 2017

You will only see the return for the month in which registration was granted. As your registration was granted in the month of August, you will only see the return for the month of August on your dashboard. As per section 40 of CGST Act, you have to report the details of outward supplies, from the date of liability to register till the end of the month in which registration was granted, in your first return (GSTR 1 of August) and
the details of inward supplies from the effective date of registration till the end of the month in which registration was granted in your first return (GSTR 2 of August).
Since you have registered timely, your effective date of registration is your date of liability mentioned in your registration certificate (GST REG-6).