Effective date of GST registration depends on application timing; late filings take effect from grant of registration. Upon approval of an application, a certificate in Form GST REG-06 for the principal and additional places of business must be made available on the Common Portal; if the application is filed within thirty days of becoming liable the registration is effective from the date of liability, otherwise the effective date is the date of grant under the registration rule.
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Provisions expressly mentioned in the judgment/order text.
Effective date of GST registration depends on application timing; late filings take effect from grant of registration.
Upon approval of an application, a certificate in Form GST REG-06 for the principal and additional places of business must be made available on the Common Portal; if the application is filed within thirty days of becoming liable the registration is effective from the date of liability, otherwise the effective date is the date of grant under the registration rule.
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