LCO return procedure

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Sowmiya (Querist)
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02 December 2019 I am an local cable operators (LCO). I am liable to get registered under CGST even below 20lakh turnover. Unfortunately I hadn't registered yet. And also missed my transition opportunity. So fresh registration is only option. I supply only to unregistered person. My question is after registration. I have to file for all previous month starting from june2017.

JATIN DUGGAL

JATIN DUGGAL (Expert)
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02 December 2019 Registration will be granted from the month in which you apply for GSTIN and the same is approved. Means if your registration is approved in December, 2019 you can file returns from December month onwards. With regard to compulsory registration of LCO, there is confusion prevailing but it is on safer side you opt for registration and start complying with law, as penal provisions are very harsh.