gstr1 invoice input

[Shan S]

Invoices should be entered from the date of registration given or from the date of threshold crossed mentioned in application?

and why does GSTR-1 is not opened for those months before registration given even when the date of threshold crossing is given. How to input those invoice?

Does HSN summary needed for service as well or is it applicable only for goods?

 

[Raam Srinivasan Swaminathan Kalpathi]

You may refer Sec.31(3)(a)

a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;

Rule 53 provides the details to be furnished in the Revised Invoice.

HSN is for goods.  Please use appropriate SAC (Service Accounting code) for Services.

[Shan S]

Thanks for the reply

So in that case eg: if application for registration is filed on oct 15 and threshold crossed on oct 1st

and registration given on Nov 7th. and GSTR-1 is showing only for Nov with Dec 11 th due date.

So Oct 1-30 invoice must be included in Nov GSTR-1 returns?

[Shilpi Jain]

Refer Issue ID = 119843 

[KASTURI SETHI]

   Q. So Oct 1-30 invoice must be included in Nov GSTR-1 returns ?

    Reply : YES.

AI Summary

GST Professionals Seek Clarity on Invoice Reporting Timelines and Documentation Requirements Under Service Accounting Rules A tax professional seeks clarification on GST invoice reporting requirements, specifically regarding invoice entry dates relative to business registration. The discussion covers invoice inclusion periods, revised invoice provisions, and service-related tax documentation. Guidance suggests invoices from the threshold crossing date should be included in subsequent monthly GSTR-1 returns, with specific rules for service accounting codes and invoice revisions.