GST Registration

[GEE LIMITED]

The party is liable to pay GST from July 2017 onwards but GST registration has been taken from 01.04.2018.

How would they submit the late returns from July 2017 to March 2018.

Is it possible that the date of commencement of the business can be amended on the GST portal.

[Alkesh Jani]

Sir,

In this regards, my view is that, party cannot file returns for previous month from the date of registration. The invoice issued without GST, the recipient might have already paid tax under RCM. However, in order to avoid any legal consequences, party can pay tax along with interest, and inform jurisdictional office. Amending commencement of business date will not be of help to party.

Our experts may correct me if mistaken.

Thanks

[KASTURI SETHI]

I agree with Sh.Alkesh Jani Ji. The party will have to deposit penalty also under Section 122 of CGST Act.

[YAGAY andSUN]

We are in agreement with the replies of our experts.

[Ganeshan Kalyani]

Return cannot be filed for unregistered periods.

AI Summary

GEE LIMITED advised to pay overdue GST with interest; Section 122 penalty may apply for late returns. GEE LIMITED inquired about submitting late GST returns for the period from July 2017 to March 2018, as their GST registration began on April 1, 2018. Experts advised that returns cannot be filed for periods before registration. They suggested that the company should pay the tax with interest and inform the jurisdictional office to avoid legal issues. Amending the business commencement date on the GST portal was deemed unhelpful. Additionally, a penalty under Section 122 of the CGST Act may apply. All experts agreed with these recommendations.