GST Registration, Goods and Services Tax - GST

[GEE LIMITED]

The party is liable to pay GST from July 2017 onwards but GST registration has been taken from 01.04.2018.

How would they submit the late returns from July 2017 to March 2018.

Is it possible that the date of commencement of the business can be amended on the GST portal.

Posts / Replies

[Alkesh Jani]

Sir,

In this regards, my view is that, party cannot file returns for previous month from the date of registration. The invoice issued without GST, the recipient might have already paid tax under RCM. However, in order to avoid any legal consequences, party can pay tax along with interest, and inform jurisdictional office. Amending commencement of business date will not be of help to party.

Our experts may correct me if mistaken.

Thanks

[KASTURI SETHI]

I agree with Sh.Alkesh Jani Ji. The party will have to deposit penalty also under Section 122 of CGST Act.

[YAGAY and SUN]

We are in agreement with the replies of our experts.

[Ganeshan Kalyani]

Return cannot be filed for unregistered periods.