First return under GST

[Sahil Shah]

Dear Experts,

I became liable for GST this year from Jan 2022. Took registration a bit late at January end. Due to some clarification, and queries from dept, I got registration in Feb 22. On Portal I can file returns from Feb 2022. My supply is zero rated exports. So in Feb 22 month's GSTR-1 should I upload data of Jan 22 & Feb 22 both OR only Feb 22 month?

Thanks in advance!

[Shilpi Jain]

The moment you have applied for registration within 30 days from the date you are liable to register, the registration should be granted from the date you are liable to register

If this has not happened pls make an intimation to the department and disclose the Jan transaction as well in feb'22.

In case you go for refund you may face some questions from the department. Else it should not be an issue. The intimation and disclosure in returns should be sufficient.

[Sahil Shah]

Ok Shilpi Mam, got it. Thanks a lot!!

AI Summary

Registration effective date: disclose prior-period supplies in the first GSTR-1 after retroactive registration to regularise returns. If registration was applied for within thirty days of liability, registration is effective from the liability date and earlier-period supplies must be disclosed in the first GSTR-1 available; taxpayers should intimate the department if the registration was not back-dated and may face questions if claiming refunds.