Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Query about treatment of below case in Gst return 3b.

VIJAY SAVALIYA (STUDENT) (39 Points)

15 August 2017

if we made sale before 15.07.2017 bt registration certificate received on 18.07.2017 then what is the treatment of sales before 18.07.2017 in GST Return 3B? N how we can show the same in return n in which head?

Reply
Follow
Share

3 Replies

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates) (1442 Points)
Replied 15 August 2017

it will depend whether you have applied for voluntary registration or compulsory registration.....
if you have applied voluntarily and your turnover upto 17 july (as rc issued on 18) is below 20 lakh, than you need not to give detail in 3rb of sales before 18 july, as your liability start from 18 july.....
on the other hand if you have registered compulsorily than you have to provide detail of sale from the date when you became liable to be registered....

Upgrade to CAclubindia Pro. Subscribe Now!

rinku gupta (accountant) (435 Points)
Replied 15 August 2017

wht is voluntry and complsry

Chhatra Singh Dugar (1464 Points)
Replied 15 August 2017

If a person wants to get himself registered though he is not required to get himself registered It is called Voluntary Registration

If a person crosses the limit of supply of 20 lakh, he is bou nd to get himself registered. It is called compulsory registration.