Aryan & Sons is an unregistered dealer of taxable supplies in Delhi. On 10th September, 2021 aggregate turnover of Aryan & Sons exceeded ₹20,00,000. The firm applied for registration on 27th September, 2021 and w

Section 22(1) of Central Goods and Services Tax Act, 2017, provides that every supplier is liable to be registered under this act in the State or Union Territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds the threshold limit. Section 25(1) of Central Goods and Services Tax Act, 2017, provides that a supplier whose aggregate turnover in a financial year exceeds the threshold limit in the State or Union Territory is liable to apply for registration within 30 days from the date of becoming liable to registration (i.e. the date of crossing the threshold limit). Where the application is submitted within the same period, the effective date of registration is the date on which the person becomes liable to registration vide Central Goods and Services Tax, Rule 10(3). In the given case, since Aryan & Sons have applied for registration on 27th September, 2021 which is within 30 days from the date of becoming liable to registration (10th September), its effective date of registration is 10th September, 2021. Further, every registered person who has been granted registration with effect from a date earlier than the date of issuance tax of registration certificate to him, may issue revised tax invoices in respect of taxable supplies affected during this period within one month from the date of issuance of registration certificate [Section 31(3)(a) read with rule 53(2)]. In view of the same, Aryan & Sons may issue revised tax invoices against the invoices already issued during the period between effective date of registration (10th September, 2021) till the date of issuance of registration certificate (1st October, 2021) within one month from the date of issuance of certificate of registration, i.e. on or before 1st November, 2021.