GST Registration and Tax liability Date

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)?

OR

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 (5)
Quick Summary
If GST liability date is earlier than the registration date, GST is payable from the effective liability date. In this case, GST applies to supplies made in Feb and Mar 2023. Revised tax invoices can be issued after registration for supplies made between liability and registration dates.

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
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.

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.

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.

GST liability starts from the date you CROSS the threshold, not from the date your GSTIN is allotted.

Here is what that means practically:
- If you crossed Rs 20 lakh (services) or Rs 40 lakh (goods) in May, your obligation to collect GST on supplies begins from that May date, even before you registered.
- After getting your GSTIN, you declare the supplies made in that gap period in your first GSTR-1 return.
- If you collected GST from customers but did not deposit it: pay it now with interest at 18% per annum from the due date.
- If you did NOT collect GST during the gap: technically you are liable for the tax, payable from your own pocket, since you were required to register earlier.

Exception: If you applied for voluntary registration (before crossing the threshold), liability starts from your registration effective date, not retrospectively.

This [GST threshold and registration limit guide](https://taxgarden.in/blog/gst-registration-turnover-limit-40-lakh-20-lakh-threshold-india-2026) explains the Rs 20L vs Rs 40L thresholds, state-wise limits, and what triggers mandatory registration.

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