Registration doubt previous years

kollipara sundaraiah (B.com) (2954 Points)

09 May 2023  
A non gst registered dealer sales of goods turnover rs:45 lacs year:21-22(limit rs:40 above) and sale of goods turnover rs:55 lacs(limit rs:40 lacs above) year:22-23 report in income tax returns
question:
dealer gst registration applied edr date year:2023 or 2021 year .