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

Registration effective date: pre-registration supplies must be regularised by revised invoices and included in initial GSTR-1.
Supplies from the registration effective date through issuance of the registration certificate must be regularised by issuing revised invoices within the prescribed manner and timeframe; those pre-certificate supplies should be included in the first subsequent GSTR-1 filing and reported using HSN for goods and SAC for services.