M/s Zenith Systems, a registered supplier in Delhi, is engaged in the manufacture and supply of industrial tools. The following events occurred during the month of June, 2025: (1) On 1st June 2025, the company's aggregat

(a) Registration Requirement: As per Section 22(1) of CGST Act: Registration is required if aggregate turnover exceeds ₹40 lakhs. Turnover crossed on: 1st June 2025 As per Rule 8 and 9, application for registration should be made within 30 days of becoming liable → Latest by 1st July 2025 Application made on 20th June 2025 → Within time limit Registration is valid. Also, as per GST rules, effective date of registration = date on which liability arises, i.e., 1st June 2025 (b) Liability for GST: Since registration is effective from 1st June 2025, tax is payable from that date, even though certificate was granted later (on 30th June) Outward supplies of ₹ 12,00,000 during June are taxable and is eligible to claim Input tax credit on GST paid on input supplies of 5 lakhs. Note: Since, the application for registration under GST is done on 20th June that is within 30 days from 1st June (date of becoming liable for registration under GST), ITC of all GST paid on purchases with effect from 1st June, 2025 can be claimed (As the effective date of registration under GST in this case is 1st June). (c) Invoicing: Between 1st and 30th June, M/s Zenith Systems issued bills without GST → not compliant As per Section 31, tax invoice must be issued when a registered person makes taxable supply Since GST registration is effective from 1st June, invoices during that period must mention GST and tax components. However, u/s 31(3), Registered may, within 1 month from date of issuance of certificate of registration and in prescribed manner, issue a revised invoice against invoice already issued during period beginning with effective date of registration till date of issuance of certificate of registration to him. Non-compliance of invoicing provisions occurred: May attract penalty under Section 122.