https://www.taxtmi.com/forum/issue?id=118797 Liability to pay GST arises when aggregate turnover exceeds the exemption limit, but if registration is obtained voluntarily before crossing the threshold the obligation to collect and remit GST applies from the date of registration. Voluntary registration negates the threshold benefit for the registration period. Input tax credit for supplies prior to registration can be claimed only within one year from issue of the tax invoice, subject to eligibility. Registration procedures and timing determine commencement of liability and availability of threshold exemption. en-us Tue, 10 Oct 2023 11:51:18 +0530 Thu, 23 Jan 2025 14:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118797 Liability to pay GST arises when aggregate turnover exceeds the exemption limit, but if registration is obtained voluntarily before crossing the threshold the obligation to collect and remit GST applies from the date of registration. Voluntary registration negates the threshold benefit for the registration period. Input tax credit for supplies prior to registration can be claimed only within one year from issue of the tax invoice, subject to eligibility. Registration procedures and timing determine commencement of liability and availability of threshold exemption. Discussion-Forum GST Tue, 10 Oct 2023 11:51:18 +0530 https://www.taxtmi.com/forum/issue?id=118797