Case: One service provider taken GST registration after crossing turnover of Rs.43 lakhs .

1.Whether he is issue revise invoices for Registered Customer from RS.20 Lakhs to 43 Lakhs ,transaction are related to FY 2024-2025  OR Issue Single Invoice for 23 Lakhs.

2. In this case who is responcible to pay  GST Liability (If Service provider is unregistred ) but customer is registered