Find
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.
GST
Effective date of GST registration and backdated sales
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Provisions
Sec 25(1), CGST Act 2017; Rule 10, CGST Rules 2017
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.
Close
- Compare the liability date with the effective date on REG-06.
- List sales made in the gap period.
- Issue revised tax invoices where allowed.
- Pay tax on those sales in the first return with interest if late.
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