Igst payment queries

[A S]

I am a freelancer exporting managerial consulting services and receiving consulting fees either in USD or AUD, which get converted when they hit my bank. On 5th oct i crossed the 20 lakh threshold for services, and therefore applied for gst registration. I received the gst registration approval on 4th nov, on which date i applied for the LUT. In between 5th oct and 4th nov i had few inward receipts, but since i got my registration approval only on 4th nov i did not get the lut.

For gst returns, my GSTR 3B filing for october is not activated. I can only file for November (means next month). Now my query is, how do i declare those receipts and what should i do about the igst for those (pay igst and claim refund?). I have firc certificate for each from my bank. Also, i don't have any input credit.

Many thanks

AI Summary

Freelancer Exceeds 20 Lakh Threshold, Must Register for GST; GST Payable from October 5 with November 20 Deadline A freelancer exporting managerial consulting services exceeded the 20 lakh threshold on October 5, necessitating GST registration, which was approved on November 4. The individual applied for a Letter of Undertaking (LUT) on the approval date. The freelancer faced issues declaring receipts between October 5 and November 4, as GSTR-3B filing for October was not activated. A response clarified that GST is payable from October 5, with a deadline of November 20. Registration can occur within 30 days of starting a business, and exemptions, concessions, and ITC facilities are available for the period between application and registration approval.