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

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.