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

GST registration liability: inability to file returns for unregistered periods; tax, interest and penalty obligations remain. Returns for periods prior to GST registration cannot be filed; supplier should pay outstanding tax with interest and inform the jurisdictional office. Amending the commencement date on the portal will not enable retrospective return filing. The recipient may have paid tax under the reverse charge mechanism for invoices issued without GST, and the supplier may face penalty exposure under Section 122 of the CGST Act.