Answer

1. F

   Facts

   Once registered, you must display the certificate, issue tax invoices, and file GSTR-1 and GSTR-3B from the effective date. Even with no sales, nil returns are due.

2. P

   Provisions and law

   • Rule 18, CGST Rules 2017The registration certificate and GSTIN must be displayed at the principal and every additional place of business.
   • Sec 31(1), CGST Act 2017A registered person supplying taxable goods or services must issue a tax invoice with the details prescribed.
   • Sec 39(1), CGST Act 2017A regular registered person files a return (GSTR-3B) for each tax period by the due date.
3. A

   Analysis

   Download the REG-06 certificate and display it at every place of business. Set up an invoice series and show your GSTIN on every bill. Decide between monthly filing and the quarterly QRMP scheme if turnover is up to ₹5 crore. Missing your first return leads to late fees and can block e-way bills.

4. C

   Conclusion

   1. 1Download and display the REG-06 certificate.
   2. 2Start a fresh invoice series with your GSTIN.
   3. 3Choose monthly or QRMP filing.
   4. 4File GSTR-1 and GSTR-3B for the first period, even if nil.
   5. 5Keep purchase bills for ITC from the effective date.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.