TaxTMI 
TaxTMI 
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.
GSTR1 first time after registration
08 Apr 2025 
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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. (AI Summary)
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. (AI Summary)