https://www.taxtmi.com/article/detailed?id=11680 GST liability to pay is limited to persons who are registered or liable to be registered; registration and payment obligations commence from the date a supplier becomes liable to register. Procedural provisions, including the limited scope for issuing revised invoices, apply only from that effective registration date, indicating tax is payable only on supplies occurring after the registration-liability date. Because unregistered suppliers cannot legally collect tax, requiring payment for earlier turnover that was not charged would be inconsistent with the statutory scheme. en-us Tue, 01 Aug 2023 10:59:25 +0530 Tue, 01 Aug 2023 10:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11680 GST liability to pay is limited to persons who are registered or liable to be registered; registration and payment obligations commence from the date a supplier becomes liable to register. Procedural provisions, including the limited scope for issuing revised invoices, apply only from that effective registration date, indicating tax is payable only on supplies occurring after the registration-liability date. Because unregistered suppliers cannot legally collect tax, requiring payment for earlier turnover that was not charged would be inconsistent with the statutory scheme. Articles Goods and Services Tax - GST Tue, 01 Aug 2023 10:59:25 +0530 https://www.taxtmi.com/article/detailed?id=11680