Registration under gst

Registration 188 views 2 replies

parvesh garg

Student CA / Articleship

100 Points Posted on 15 February 2018

If a person made taxable outward supply and his aggregate turnover during the year exceed 20 Lakh on a particular day lets say his turnover on 19-Jan-2018 was 19.75 Lakh and he made outward supply of Rs 1 Lakh on 20-Jan-2018 on this day he became liable to take registration under GST as his turnover exceed 20 Lakh. Case 1: He applied for GST registration on 05-Feb-2018 ie with in 30 Days and he received his GST registration on 09-Feb-2018. Case 2: What if he doesn't take registration within 30 days and applied GST registration on 25-Feb-2018 ie after 30 Days and he received his GST registration on 28-Feb-2018. From which date and on which amount he is liable to charge GST in both scenarios. Is he liable to issue revised invoice to his customer. Is he needs to file first return under GST? Please put the light on above query with relevant legal provision.

Replies (2)

Aditya Gupta

79 Points Posted on 15 February 2018

Every supplier becomes liable to registration if his turnover exceeds 20 lakh as per section 22.

In the given case the turnover exceeds 20 lakh on 20 January 2018, he become liable to registration on said date.

In situation 1, since the application for registration has been submitted within 30 days from such date, registration shall be effective from the date on which the person becomes liable to registration, according to section 25 rule 10 therefore the effective date is 20 Jan 2018.

In the second situation the application for registration has been submitted after 30 days from the date such person becomes liable to registration, the registration shall be effective from the date of grant of registration i.e 28 Feb 2018.

I am not sure about his liability to issue revised invoice but he shall issue it, as he became liable for registration.