Answer

1. F

   Facts

   If you apply within 30 days of becoming liable, the effective date is the date liability arose. If you apply late, it is the date of grant, and tax for the gap is still payable.

2. P

   Provisions and law

   • Sec 25(1), CGST Act 2017Apply for registration within 30 days of becoming liable, in every State or UT where liable.
   • Rule 10, CGST Rules 2017The registration certificate is issued in REG-06 with the GSTIN and the effective date of registration.
3. A

   Analysis

   Sales between liability date and registration are taxable. If registration came late, you may be asked to pay tax on those sales, but you could not have issued tax invoices then. Revised invoices can be issued for that period within the time allowed, so registered buyers can claim credit. Keep a separate record of these sales.

4. C

   Conclusion

   1. 1Compare the liability date with the effective date on REG-06.
   2. 2List sales made in the gap period.
   3. 3Issue revised tax invoices where allowed.
   4. 4Pay tax on those sales in the first return with interest if late.

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