When is GST liabilty arises?

[sakshi goyala]

I have GST registration from September 2023 but will cross the threshold in January 2024.

Will the GST liability arise in September 2023(Date of registration) OR in January 2024 (date of crossing threshold limit) OR the First month of rent received(April 2023)? Please clarify with legal provisions.

AI Summary

GST Liability Starts Upon Voluntary Registration, Not Threshold Exceeding; Input Tax Credit Available Within One Year A user inquired about when GST liability arises, given their GST registration in September 2023 but expected to surpass the threshold in January 2024. Responses clarified that GST liability begins upon registration if done voluntarily before exceeding the threshold. According to Section 22 of the CGST Act, liability starts when the turnover exceeds twenty lakh rupees unless registered earlier. Voluntary registration in September 2023 means liability starts from that date, not January 2024. Section 18 allows input tax credit within one year of the tax invoice. If registration is before the threshold, the threshold benefit is forfeited.