TaxTMI 
TaxTMI 
My query is from 18.07.22, stem cell banking service has been brought under GST ambit under Health Care Services. client have not registered under gst and not collected gst from 18.07.2022 to 31.01.2023. Now client want to pay gst, for for this I have applied Rule 35 of CGST Rules by including the gst portion in the turnover collected. But the department officials objecting that since registration is not done during that period. Rule 35 cannot be applied. pls clarify me that whether gst registration is mandatory for application of rule 35
rule 35 of cgst is registration mandatory
21 Aug 2023 
7 Replies 
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Cum tax treatment under Rule 35 permits including tax in turnover after registration when tax was not previously collected.
Rule 35 of the CGST Rules may be applied to treat amounts as inclusive of GST for periods prior to registration if registration is later obtained and the supplier proves tax was not collected; non-registration during the taxable period does not bar claiming cum tax benefit, and Section 33 CGST and pre GST precedents support excluding tax elements from assessable value. (AI Summary)
Rule 35 of the CGST Rules may be applied to treat amounts as inclusive of GST for periods prior to registration if registration is later obtained and the supplier proves tax was not collected; non-registration during the taxable period does not bar claiming cum tax benefit, and Section 33 CGST and pre GST precedents support excluding tax elements from assessable value. (AI Summary)