Late GST Registration

I was liable to be registered in July 207. But I have not taken registration. For Late registration under GST, please clarify

1. whether penalty u/s 122(1) of need to pay in addition to tax and interest.

2.How to issue Invoices for period earlier than date of registration ?

3. whether I needs to file GSTR 1 for the quarter ended sep 2017.

Penalty for non Registration and not paying GST

You have to refer Section 73 and section 74

Section 73  of CGST Act : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts .

Section 73 of CGST Act 2017 :

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(5) The person chargeable with tax may, before service of notice under Section 73(1) or, as the case may be, the statement under 73 (3) , pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.

(6) The proper officer, on receipt of such information, shall not serve any notice under Section 73 (1) or, as the case may be, the statement under Section 73(3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.

Section 74 CGST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts.

Section 74 of CGST Act 2017 :

          ……………

(5) The person chargeable with tax may, before service of notice under section 74(1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.

(6) The proper officer, on receipt of such information, shall not serve any notice under Section 74 (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.

Conclusion :whether penalty u/s 73 or section 74 will be levided will depend on whether registration was not taken and tax not paid due to fraud or other reason

Invoices for period earlier than date of registration

Section 31 of CGST Act 2017 :

Tax invoice .

………..

(3) Notwithstanding anything contained in sub-sections (1) and (2)—

(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 of CGST Rules 2017 : Revised tax invoice and credit or debit notes

(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:

Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:

Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.

(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.

whether You needs to file GSTR 1 for the quarter ended sep 2017.

Section 40 of CGST Act 2017 :

First return .

40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.

. You cannot file GSTR1 for period earlier to date of registration . You should show all outward supply details in First return

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