Return-July-17

[Kamdev Senapati]

We have applied for registration in the month of August-17 and the registration has approved on 28th of August.

Whether we need to file return for the month of Jule or wait for Augsut Return..

Kindly Suggest....

[DR.MARIAPPAN GOVINDARAJAN]

If you began the business in August 2017 only you are not required to file return for July. If your business is a continuing one before July 2017 you have to file July 2017 return.

[Ganeshan Kalyani]

You have obtained registration in the month of Aug 2017. Hence in my view you are suppose to file return for aug 2017 and onward.

AI Summary

GST return obligation depends on registration timing: newly commenced businesses post-registration need not file prior-period return.
GST return obligation depends on registration timing: businesses commenced and registered in August need not file the prior month return, whereas continuing businesses existing before July must file the July return; registration in August generally requires returns from August onward.