Paying GST for income earned before GST registration

Hello,

Newbie here. Summary at the end, feel free to scroll down directly. I am an individual consultant. I would like to understand if I have to pay GST for some invoices raised (and money received) before GST registration date and if so, do I have to pay a penalty since I am doing it months after receiving that money. 

 

(mine is a case of IGST)

Last year, I provided consulting services from Aug 2019 to Nov 2019. Since I was planning to immigrate to another country in February and since my total earnings for FY 2019-20 was going to be less than 20 Lacs, I decided not to do GST registration. However my plans changed and I had to postponed my immigration. Thus I registered for GST around March 1st week. Then in April, I raised an invoice for services rendered in Nov 2019-Feb 2020 with my GST number and mentioning GST 18% this time. I received the payment around mid Apr. With this 3rd invoice, my income went above 20 lacs. I know I have to pay 18% GST on this amount received in Apr and will do so soon.

 

My question is, should I pay GST on money earned before March/GST registration period since I did not ask client to pay any GST in the invoice nor did I have GST registration back then. If I should, I hope I don't have to pay any penalty. What is the way to pay this pre March GST? simply login to same GST site and follow the process there?

tl;dr

Summary of information:

  • Consulting services rendered: Aug 2019 - present

  • Invoice-1 raised in Oct 2019 for Aug to Sep services

  • Invoice-2 raised in Nov for October services. Total 2019 income was less than 20 Lacs at this point.

  • Did GST registration in Mar 2020

  • Invoice-3 raised in Apr. Income crossed 20 Lacs at this point.

Questions:

  1. Should I pay GST 18% for Invoice-1 and Invoice-2 ? 

  2. If so, how to pay this via GST website (any specific form to be use)?

  3. If answer for above is yes, is there a penalty to be paid? any way to avoid the penalty?

 

 

Replies (2)
Quick Summary
This discussion addresses whether GST is payable on invoices raised and payments received before obtaining GST registration. The consensus is that if your turnover was below the threshold limit (20 Lacs for services) at the time the services were rendered and invoices raised, you are generally not liable to pay GST for that period. Your GST liability typically begins from the date you applied for registration.

Hi,

as per section 22 of the CGST act 2017 person is liable to register if the turnover exceeds the threshold limit, since at the time of invoice 1 and 2turnover was less than the limit there should NOT be any GST payment.

you can reach us out for any further assistance

thanks
Mohit
8335093446
Your GST liability begin from date of application filed for Registration.
And as per section 22 of CGST to obtain Registration, threshold limit is 20lac for supply of Services & as per your query your turnover was below the threshold limit . hence as you are Un-registered before March 2020 not required to pay GST on same . (Refer Section 32 of CGST Act)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details