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
Answer to your question no.1. When a service provider obtains GST registration after crossing 40 lakhs turnover, they typically don't need to revise invoices issued before registration for transactions related to FY 2024-25. Invoices issued before GST registration are considered as being issued by an unregistered person. Post-registration , the service provider should issue invoices as a registered person for transactions happeing after registration.
For your question no.2: If the service provider is unregistered but the customer is registered: The receipient (registered customer) is liable to pay GST under Reverse Charge Mechanism (RCM) if the service provider is not registered under GST.
The customer can claim Input Tax Credit (ITC)if eligible as per GST rules.
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