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.

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.