Threshold limit in gst

He will have to register himself first, then on allotment of GSTIN he will have to issue tax invoices.

As I understand, revised invoices will have to be issued for the period from the date when the person is liable to register till the date of issuance of registration certificate. In any case, invoices issued prior to applicability of GST cannot be revised to include GST since GST was not applicable at the time of supply during such period.

Dear Poornima mam,

Can you explain in more detail cant understand?

Thanks

1. Sure, assuming that the turnover limit of Rs.20 lacs (or Rs.10 lacs as applicable) for FY 17-18 would cross on 1st Jan 2018, you would be liable to get yourself registered under GST within 30 days from 1/1/18.
2. Suppose, you get registered on 15/1/18, in which case, effective date of registration would be 1/1/18.
3. Hence, you are required to issue revised invoices for the period from 1/1/8 to 14/1/18.
4. Hope the above is clear

Dear Poornima,

Your reply is clear , thanks for the update.

Reg,

G.Kannan