04 March 2020
up to February supply of services invoiced is Rs. 19 lac. we did not expect it will cross the threshold limit. For march supply of service value will be 3 lac. So it exceeds the threshold limit of 20 lac. Got GST number on 2nd march. Now invoices raised from 2nd march onward is GST invoice and GST collected. Is there any compulsion to pay GST for 19 lac, which is invoiced before GST registration. kindly clarify. If possible kindly quote the section.
04 March 2020
On which date, you get GST Registration No.? In case your turnover limit crossed 20 Lakh on 2nd Feb 2020 and you had applied within 30 days. You can raise the revised invoices for GST for supply made from 2nd Feb and avail ITC on such supplies
Rule 10(2) & Rule 53(2) of CGST Act 2017:- The registration shall be effective from the date on which a person becomes liable to registration. If an application made within 30 days from such date.
04 March 2020
Madam Thanks for your timely helpful reply. We got GST number on 2nd march. Is there any liability to pay GST for all supplies made before 2nd February. At that time we did not cross the limit and not registered. We registered in the march and got the number on march. section 25 is silent kindly clarify.
04 March 2020
In my view, No, there is no liability prior to the effective date of registration. Unless you are registered, you can not issue the GST invoice and not liable to pay GST. Rule10 & Rule 53(2) talks about effective date of registration
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