GSTR1 first time after registration

[Shan S]

Does the invoice of before registration and after threshold passed period be included in the first GSTR-1 return. Eg: Threshold passed Oct 15th got registration on Nov 10th. For Nov returns, should Oct 15-30 invoice be included.

[KASTURI SETHI]

You will issue revised invoice on or after the date of registration giving full particulars of   the original invoice/bill. Thus the turnover  \for the period prior to 10th Nov. will be accounted for in the first GSTR-1.

[Sadanand Bulbule]

I endorse the reply of Sir.

[Shilpi Jain]

If you are liable to pay GST on supplies made from 15th Oct, you will have to include it in the returns and pay tax. Merely even if the portal does not allow disclosing these invoices, liability cannot be escaped.

Though if the return does not allow to input invoices prior to date of registration - do the needful changes in the date to disclose in the returns and discharge liability.

[YAGAY and SUN]

Yes, in your case, invoices for the period October 15th to October 30th (before you received your GST registration) should be included in your first GSTR-1 return for November, as long as they pertain to the period after you crossed the GST registration threshold.

Here’s a detailed breakdown of how it works:

Key Points:

1. Threshold Limit and GST Registration:
   • You mentioned that you crossed the GST registration threshold on October 15th and obtained your GST registration on November 10th.
   • Once you cross the threshold, you are required to obtain GST registration. The period between October 15th and November 9th is important because this is the period in which you were liable to register for GST but had not yet received your registration.
2. Inclusion of Pre-Registration Invoices in GSTR-1:
   • Even though you weren’t registered under GST during the period before your actual registration (October 15th to November 9th), you must include invoices from this period in your first GSTR-1 return once you are registered.
   • For GST purposes, when you cross the threshold limit, you need to file your GSTR-1 for all taxable supplies from the date you crossed the threshold until the end of the period for which you're filing (which would be the end of November for your November GSTR-1).
   • This means that for the November GSTR-1, you would include invoices for the period from October 15th to October 30th (for sales made before registration), but the invoices need to reflect the date of supply, not the registration date.
3. Invoice Treatment:
   • You will need to treat the invoices raised during this period (October 15th - October 30th) as taxable supplies that you are now reporting in your first GSTR-1, but there are some important things to keep in mind:
     • You’ll need to account for the GST on these supplies, as if they had been made after registration, even though the invoice was raised before the registration date.
     • Reverse Charge Mechanism (RCM) does not apply here unless specifically mentioned for the goods or services supplied.
4. Filing the GSTR-1:
   • The invoices raised from October 15th to October 30th should be included in your November GSTR-1, even if they were raised before you obtained the registration.
   • The date of supply for these invoices will be the actual date of supply (i.e., the date the goods or services were provided to the customer), and not the date of GST registration.
   • You will report these invoices under the normal taxable supply sections in the GSTR-1 for November.
5. Input Tax Credit (ITC) on Pre-Registration Invoices:
   • You may also be eligible to claim Input Tax Credit (ITC) for any GST paid on purchases made before registration, but this needs to be done via TRAN-1 (for the period when you registered), subject to the provisions set by the GST law.

Summary:

• Since you crossed the threshold limit on October 15th and got registered on November 10th, you should include the invoices for the period from October 15th to October 30th in your November GSTR-1.
• These invoices will reflect as taxable supplies in the GSTR-1, but the date of supply will determine when they should be reported, not the date of registration.

Let me know if you need more clarification on any specific point!

[Shan S]

thank you for the reply sir.

GSTR-1 doesnt allow invoice date before registration date (Greyed out), so invoice date can be revised and issued as on date of registration?

For service fees paid Trans-1 can be filed or only for capital goods and purchases only?

pre-registration here it means 1 month before the registratin

[Pulkit Jain]

For the first GSTR-1 filed after obtaining GST registration, you should report only those invoices that fall on or after the effective date of registration.
Invoices belonging to any period before the date on which GST registration becomes effective cannot be included in GSTR-1, even if the turnover threshold was crossed earlier.

Using your example:

• Threshold crossed: 15 October

• Registration approved & effective from: 10 November

For the November return, you should include only invoices issued from 10 November onward.
Invoices for the period 15–30 October should not be added, as they relate to a period when you were not yet registered under GST.

I had a similar situation recently and confirmed the interpretation with a tax professional to avoid mistakes. Getting clarity helped ensure that the first return matched the department’s expectations and avoided unnecessary notices.

AI Summary

Inclusion of pre-registration supplies in first GSTR-1 hinges on whether date of supply or effective registration governs reporting.
The document addresses whether invoices issued after crossing the GST registration threshold but before the effective registration date must be included in the first GSTR-1. One line of advice requires reporting such pre-registration taxable supplies in the first GSTR-1, treating the date of supply as determinative and permitting invoice revision and TRAN-1 claims for ITC; an alternative practical view limits GSTR-1 entries to invoices dated on or after the effective registration date due to portal constraints and departmental reporting expectations.