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CA Intermediate · Taxation · Registration

Mehta Traders obtained GST registration on 1 June 2026 as a normal taxpayer. Its aggregate turnover crossed the threshold on 10 May 2026, when it made a taxable supply, and it applied for registration on 30 May 2026. Under the CGST Act, 2017, from which date is the registration effective, assuming the application was made within 30 days of becoming liable?

The registration is effective from 10 May 2026. When a person applies within 30 days of becoming liable to register, the effective date is the date of becoming liable, not the application or grant date. Mehta Traders applied within 20 days, so this rule applies.

  1. A10 May 2026, the date it became liable to registrationCorrect
  2. B30 May 2026, the date of application
  3. C1 June 2026, the date of grant of registration
  4. D1 April 2026, start of the financial year

Explanation

Where a person applies for registration within 30 days from the date on which he becomes liable to registration, the effective date of registration is the date on which he became liable. Here that is 10 May 2026, and 30 May is within 30 days. The date of application or grant would apply only for a voluntary or late application.

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