18 September 2019
I am an unregistered (GST) service provider, providing services from the beginning of the financial year. I have taxable bills issued against the input services availed by me from April 2019 to August 2019. I have decided to register under GST in the September 2019. Can I take input tax on input services availed till August 2019 along with September 2019 on registration as I had taxable bills and complying with the Section 16(4) (claiming input tax before the end of filing of annual return for the year - Next year September 2020).
Can I avail the input tax credit from April 2019 to August 2019 in the month of September 2019 return? Consider supplier of service agreed to amend the invoices uploaded in GST website to update the GST number invoices for matching purpose.