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!

AI Summary

GST Registration Backdated: Include January Transactions in February GSTR-1 if Applied Within 30 Days of Liability Date. An individual became liable for GST in January 2022 but received registration in February 2022. They sought advice on whether to include January and February data in their February GSTR-1 return, given their zero-rated export supply. An expert advised that if registration was applied for within 30 days of becoming liable, it should be effective from the liability date. If not, they should inform the department and include January transactions in the February return. The individual acknowledged the advice, expressing gratitude.