GST Registration and Tax liability Date

Rules 2486 views 4 replies

Sandeep

Consultant

1 Points Joined January 2017

As a consultant I crossed the GST threshold of 20L on 1st Feb 2023. I applied for GST number in March 2023 and got GST registration number on 2nd Apr 2023.

On my GST registration certificate, The Date is Liability is 24/02/2023 and the Date of Registration is 02/04/2023

My question is,

Do I have to pay GST for payments received in Feb and Mar also (On the date the threshold limit was crossed)?

Raise GST Tax Invoices only after the registration date for the month of Apr.

If I need to pay GST for Feb and March also, Can i raise invoices for the same in Apr ( As the GST portal wont allow me to file for previous months)?

Replies (4)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Yes you are liable to pay GST for Feb & March also.

As per Rule 53(2) of CGST Act : You need to issue revised tax invoice in respect of all taxable supplies effected during the period starting from the effective date of registration till date of of issuance of certificate of registration.
provided that you may issue the consolidated revised tax invoice in respect of all B2C taxable supplies.

So need to consider all supplies made from the effective date of registration till date of issuance of certificate

sabyasachi mukherjee

28018 Points Joined May 2017

Ist lacunae
gst liability arises from the date of registration. Any liability incurred before that date will be included after issuing tax invoice from that date .
But date of registration and liability cannot be a different date.

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

YES THE DATE OF LIABILITY & REGISTRATION DATE CAN BE DIFFERENT BECAUSE AS PER SECTION 25 THE PERSON WHO IS LIABLE FOR REGISTRATION CAN GRANT REGISTRATION WITHIN 30 DAYS.

Imthias ahamed Kormath

915 Points Joined July 2017

U may have accept debit note from supplier on the grounds of ur invoices,then u may issue credit note to ur suppliers with effect from 01/07/2022 or with in the 180 days.Ur Feb return or sept 2023 return or ur anual return used for the clarification any issues for claiming ITC .which enable to claim ITC of ur closing before registration date 24/02/2023.