https://www.taxtmi.com/forum/issue?id=114885 Voluntary registration converts the registrant into a taxable person and all provisions applicable to registered persons apply from the date of registration; supplies made after registration must attract and be accounted for GST from the first rupee, with no post-registration threshold exemption. If turnover before registration was below the threshold, the registrant may seek cancellation, otherwise they must file returns and account for tax on post-registration supplies, filing NIL returns where appropriate. en-us Thu, 18 Apr 2019 12:41:20 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114885 Voluntary registration converts the registrant into a taxable person and all provisions applicable to registered persons apply from the date of registration; supplies made after registration must attract and be accounted for GST from the first rupee, with no post-registration threshold exemption. If turnover before registration was below the threshold, the registrant may seek cancellation, otherwise they must file returns and account for tax on post-registration supplies, filing NIL returns where appropriate. Discussion-Forum GST Thu, 18 Apr 2019 12:41:20 +0530 https://www.taxtmi.com/forum/issue?id=114885