not migrated from VAT regime in fy 2017-18. govt bills received now

[giri gattupalli]

respected sir,

one of my clint not who is a works contractor for gov departments , he provided service to govt department during fy 2017-18 amounting to rs 1 crore and bills were pending with govt for want of some leagal issues and cleared during fy 2020-21 and amount paid to him. gst at 2 % also deducted and credited to the gst number of my clint ,actually which was cancelled due to non migration in fy 2017-18.. whether it is possible to open GST NO . please give me suggestion.

thanking you

[giri gattupalli]

please discuss

thank you

[Shilpi Jain]

It is possible to get a new GST registration and pay now the GST but with applicable interest.

You may not be able to put the invoice date prior to the date of registration however an intimation can be sent to dept in this regard. Any other consequences existing would require further clarity on facts

AI Summary

GST registration regularisation: obtain fresh registration and discharge tax on delayed receipts with interest; invoice dating cannot precede registration. A fresh GST registration can be obtained and tax on receipts realised after registration discharged with applicable interest; invoices cannot be dated prior to registration, though an intimation to the tax authorities about delayed receipt may be submitted; other consequences depend on further factual clarity.