https://www.taxtmi.com/forum/issue?id=119843 The document addresses whether invoices issued after crossing the GST registration threshold but before the effective registration date must be included in the first GSTR-1. One line of advice requires reporting such pre-registration taxable supplies in the first GSTR-1, treating the date of supply as determinative and permitting invoice revision and TRAN-1 claims for ITC; an alternative practical view limits GSTR-1 entries to invoices dated on or after the effective registration date due to portal constraints and departmental reporting expectations. en-us Tue, 08 Apr 2025 18:00:25 +0530 Fri, 28 Nov 2025 17:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119843 The document addresses whether invoices issued after crossing the GST registration threshold but before the effective registration date must be included in the first GSTR-1. One line of advice requires reporting such pre-registration taxable supplies in the first GSTR-1, treating the date of supply as determinative and permitting invoice revision and TRAN-1 claims for ITC; an alternative practical view limits GSTR-1 entries to invoices dated on or after the effective registration date due to portal constraints and departmental reporting expectations. Discussion-Forum GST Tue, 08 Apr 2025 18:00:25 +0530 https://www.taxtmi.com/forum/issue?id=119843