Dear Expert,
ONLINE INFORMATION DATABASE ACCESS AND RETRIEVAL(OIDAR):
The supplier is located Outside India & is providing Services to an
the unregistered person in India.& its supply is essentially automated involving minimum or zero human
intervention.
My question is when to file first GST return in India from Date of Liability I.e 29/12/2020
Or Date of issue of Certificate I.e 3rd January 2021?
GST portal is showing from Jan-21.
If it is January 21, then what to do for the GST liability that they have collected in the middle of December 20.
Please reply.
Fist of all you can't collect gst without obtaining GSTIN and if you have collected the gst then in my opinion issue new Tax invoice dated after the registration date
Regarding filling of GSTIN - you're liable from the date of issue of a certificate
CAclubindia
