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GST registration

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Joshy

B.Com

29 Points Posted on 02 March 2021

Voluntary GST registration

Granted on 28-Feb-2021 : First return period showing Feb-2021

shall we need to include outward supply from the date of application

to the date of registration granted on first return

registration granted on 28-Feb-2021, Wants to file ITC-01 to take input tax on stocks held on the date of registration

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Quick Summary

This discussion addresses a query regarding voluntary GST registration granted on 28th February 2021. The main concern is how to handle outward supplies from the application date to the registration grant date for the first return period (February 2021). It also covers filing ITC-01 to claim input tax on stock held at the time of registration, clarifying that tax invoices can be raised only after the GST number has been allotted.