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 registration timing determines liability: voluntary registration triggers tax from registration date, not later, and ITC rules apply.
Liability to pay GST arises when aggregate turnover exceeds the exemption limit, but if registration is obtained voluntarily before crossing the threshold the obligation to collect and remit GST applies from the date of registration. Voluntary registration negates the threshold benefit for the registration period. Input tax credit for supplies prior to registration can be claimed only within one year from issue of the tax invoice, subject to eligibility. Registration procedures and timing determine commencement of liability and availability of threshold exemption.