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Registration - those 30 days

Shivani (Learner) (1881 Points)

31 December 2017

Dear Friends

A person is requred to get himself registered within 30 days once he is liable to get registered.

Once he gets registered he starts issuing Invoices and start collecting GST from customers.

My question is what a person needs to do during the period between when he is liable to be registered and he actually gets GSTIN?

Can he collect GST?

Can he issue Invoice?

What he needs to do during that interim period (after he is liable and when he gets GSTIN)?

Regards

Shivani

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5 Replies

Gangaraju T C (185 Points)
Replied 31 December 2017

he should collect the GST & issue the Gst Invoice only with effect from Registration date.

sudip sharma (article) (734 Points)
Replied 31 December 2017

a person can issue tax invoice only after register under GST act but suppose a person who is liable to get himself registered as per GST law and get registered the day between he is liable to get register an actual register he will not issue tax invoice once I get registered in GST he will re issue the invoice issued in above mentioned period and how were in case is not able to collect the GST amount or issue the invoice then he will be liable to pay the GST from his own pocket

Divakar (Student CA Final ) (11857 Points)
Replied 01 January 2018

Re issued invoice after getting gst no for those sale which is beyond exemption limit

Kishore Reddy (CA) (89 Points)
Replied 01 January 2018

Hi Shivani,

"My question is what a person needs to do during the period between when he is liable to be registered and he actually gets GSTIN?

Can he collect GST?

Can he issue Invoice?

What he needs to do during that interim period (after he is liable and when he gets GSTIN)?"

Clarification: Since, a person having a period of 30 days to get registered himself from the date he is liable to get register such person will continue to issue invoices same as earlier he is issuing i.e without collecting GST from the customers.

Here I need to point out one thing clearly that he is not having any GST registration number (GSTIN) because he has a period of 30 days to register, hence witout having a valid GSTIN he cannot collect GST, since disclosure of GSTIN of supplier and Receipent is mandatory in Tax Invoice.

1. Don't do any extra things, do the things as such person doing before liable to get register.

2. No, he csnnot collect GST.

3. Yes, he can issue invoice,But without any GST.

After getting registered, he can issue revised invoices for outward supplies and also he is eligible to take ITC of input supplies(Inward supplies) from the date he is liable to get register. Please refer S 18(1)(a) of CGST Act,2017.

Note: Here, I expressed my view only and I am not liable for any actions taken based on the above opinion.

mudit gupta (CA) (330 Points)
Replied 01 January 2018

after registration he can take itc on closing stock during this period purchase and person can collect tax on registration date and pay tax because person will require Gstin on 19 lacs turnover or more and tax payable on 20 Lacs or more