gstr1 invoice input, Goods and Services Tax - GST

[Shan S]

Invoices should be entered from the date of registration given or from the date of threshold crossed mentioned in application?

and why does GSTR-1 is not opened for those months before registration given even when the date of threshold crossing is given. How to input those invoice?

Does HSN summary needed for service as well or is it applicable only for goods?

 

Posts / Replies

[RaamSrinivasan Kalpathi]

You may refer Sec.31(3)(a)

a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;

Rule 53 provides the details to be furnished in the Revised Invoice.

HSN is for goods.  Please use appropriate SAC (Service Accounting code) for Services.