Do you need to e-file your returns for the July?
Have you Applied for GST Registration in July and Got the Registration in Aug ?
if Yes
than you are not liable to and not allowed to e-file your returns for the period of July.
For Example:
Date of Liable to Register in GST : 10.07.2017
Date of Application Submission : 20.07.2017
Date of Grant of Registration : 02.08.2017
Now in this case if you are not allowed to e-file returns for July than do not bother
Section 40 of CGST Act clearly states that ”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.”
The above information clarifies about First return under section 40 of CGST Act,2017, and one could furnish all his detail of July and Aug in the returns of August as per section 40.
it also important to mention that in the above case of example, when you receive registration on 02.08.2017, than you can revise all your invoice between 10.07.2017 to 02.08.2017, so that the invoice can incorporate GST applicable and your GSTIN. it will be a must of matching of ITC.
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