279. The annual turnover of an taxable person was Rs 16 lacs. However in order to provide his supplier the input tax credit, the taxable person made an application for voluntary registration on 10th September. During such period on 26th September, the taxable person sold gold worth 20,000 to Y and issued an invoice. the registration certificate was granted on 8th October. Determine:

(a) what shall be the effective date of registration

(b) is the taxable person liable to collect any tax for the sale made on 21st September

(a) As per section 25(3) read with Registration Rules, the effective date of registration for a person obtaining voluntary registration shall be the date on which the registration certificate is granted. Therefore the effective date of registration shall be 8th October.

(b) Since the effective of registration is 8th October as per rule 10 of Registration Rules , so he is not liable to collect GST before that date. As such, he is not liable to collect GST  for the sales made on 26th September.