https://www.taxtmi.com/forum/issue?id=116859 GST liability arises from the date the threshold is crossed; tax on supplies made after that date must be discharged by the usual due date and corresponding GSTR 3B filing will be activated in the subsequent return cycle. Registration within thirty days of liability allows the taxpayer, for the period between application and grant of registration, to avail exemptions and concessions including input tax credit; an LUT applied after exports may be applied to exports effected during the period from the date of registration to the date of grant, with supporting documents such as FIRC. en-us Fri, 20 Nov 2020 11:17:16 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116859 GST liability arises from the date the threshold is crossed; tax on supplies made after that date must be discharged by the usual due date and corresponding GSTR 3B filing will be activated in the subsequent return cycle. Registration within thirty days of liability allows the taxpayer, for the period between application and grant of registration, to avail exemptions and concessions including input tax credit; an LUT applied after exports may be applied to exports effected during the period from the date of registration to the date of grant, with supporting documents such as FIRC. Discussion-Forum GST Fri, 20 Nov 2020 11:17:16 +0530 https://www.taxtmi.com/forum/issue?id=116859