https://www.taxtmi.com/forum/issue?id=113868 Returns for periods prior to GST registration cannot be filed; supplier should pay outstanding tax with interest and inform the jurisdictional office. Amending the commencement date on the portal will not enable retrospective return filing. The recipient may have paid tax under the reverse charge mechanism for invoices issued without GST, and the supplier may face penalty exposure under Section 122 of the CGST Act. en-us Thu, 14 Jun 2018 18:25:58 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113868 Returns for periods prior to GST registration cannot be filed; supplier should pay outstanding tax with interest and inform the jurisdictional office. Amending the commencement date on the portal will not enable retrospective return filing. The recipient may have paid tax under the reverse charge mechanism for invoices issued without GST, and the supplier may face penalty exposure under Section 122 of the CGST Act. Discussion-Forum GST Thu, 14 Jun 2018 18:25:58 +0530 https://www.taxtmi.com/forum/issue?id=113868