Law Legends


First Return

As per Section-40 of CGST Act, 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.

When a person becomes liable to registration after his turnover crosses the threshold limit, he may apply for registration within 30 days of so becoming liable. Thus, there can be a gap in time between the point at which they become liable for registration and the issuance of their registration certificate. In this interim period, the individual may have conducted outward supplies, which means they made such supplies after becoming liable for registration but before receiving the registration certificate.

To facilitate registered individuals in reporting their taxable supplies made from the time they became liable for registration until they were granted registration, and to enable the recipients to claim Input Tax Credit (ITC) on these supplies, they have the option to issue revised tax invoices for the invoices previously issued during this period. This can be done within one month from the date of receiving the registration certificate, as per Section 31(3)(a) read with rule 53 of CGST Rules.

Further, Section 40 of CGST Act provides that registered person shall declare his outward supplies made during said period in the first return furnished by him after grant of registration.

For example :

Mr. X becomes liable for registration on July 25, 2023. He applies for registration on August 20, 2023, and the registration certificate is issued on September 10, 2023. When the taxpayer files their first return, they must include information regarding the outward supplies made between July 25, 2023, and September 10, 2023, in that return. Additionally, they are required to issue revised tax invoices for the sales conducted during this specified period.

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