Sec 40 - First return

[Sahil Shah]

Dear Experts,

As per sec 40 - 'Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.'

In my case such invoice is of 27th January 2022 & I got registration number in February. So in my portal - I can file GSTR 1 from Feb 22 itself in which I have to show the above Jan's transaction also. But Portal is not giving option to select 27th Jan as the Invoice date.

What to do in such case? Will I have to do revised invoice? Or anything else?

Thanks in advance.

[KASTURI SETHI]

You may seek help from helpdesk/grievances redressal cell (Common Portal System).

[Ganeshan Kalyani]

Sir, Sec. 31(3)(a) states that "a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;"

In view of this provision you may issue revised invoice with GSTIN in Feb22 and include the detail in Feb 22 return.

[Ganeshan Kalyani]

I agree with the view of Sri Kasturi Sir. You should ask GST helpdesk about this technical issue at GSTN.

[Shilpi Jain]

Pls chk the date from which your registration is active as per the registration certificate.

Any invoice issued before that you cannot disclose in your returns.

Provision of revised invocie under gst applies only if registration obtained within 30 days time limit.

If above not applicable, you could amend the date in the earlier invocie to a date on or after your registration active date.

[KASTURI SETHI]

I agree with the views of both experts.

AI Summary

Declaration of pre registration supplies: include such supplies in the first return or issue a revised invoice and report it. Obligation to declare supplies made between liability to register and grant of registration must be met in the first return. Remedies suggested include contacting the GST portal helpdesk, issuing a revised invoice after grant of registration and including it in the first return where the revised-invoice provision applies, confirming the registration effective/activation date because invoices dated before activation may not be disclosable, and if the revised-invoice remedy is unavailable, amending the invoice date to on or after the registration effective date for reporting.