My GSTIN took effect in the middle of the year. What happens to earlier invoices?

Set the registration's effective date and every return starts from that day. Invoices raised before it stay in the books as pre-registration sales and are kept out of GSTR-1, the GSTR-3B check and the late-report planner, instead of being reported as taxable supplies you never collected tax on.

How VyaparSetu does it

Prepare, check and file GST returns from the books, with the rules the law sets.

  • GSTR-1

    All sections, HSN summary and the documents-issued table, built from invoices in the books; SEZ supplies with and without payment of tax land in their own rows.

  • GSTR-3B

    Derived from GSTR-1 and the saved GSTR-2B, with the statutory ITC set-off order (sections 49(5), 49A, 49B and Rule 88A), imports, ISD, reverse charge and reversals.

  • GSTR-2B reconciliation

    Three-way match of the purchase register against GSTR-2B; every document classified and an IMS action recommended with a reason.

  • IMS decisions

    Accept, reject or keep pending each supplier invoice; a person's decision is never overwritten by a re-run.

  • QRMP

    Quarterly GSTR-1 and 3B with monthly PMT-06, IFF for months one and two, and state-wise due dates.

  • Composition scheme

    CMP-08 and GSTR-4 dates, bill of supply, and screens that say plainly what a composition dealer must not file.

  • Registration effective date

    Every return starts from the day the GSTIN took effect; invoices raised before registration stay out of GSTR-1 instead of being reported as taxable supplies.

  • Proceed to file

    SAVE → SUBMIT → FILE with EVC, as a state machine with server-side gates — a filed return refuses further action.

  • Filing guardrails

    The three-year filing bar, the 30-day e-invoice window, GSTR-3B hard-locking and the portal's API-access grant are checked before anything is transmitted.

  • Return check

    A filed GSTR-1 or 3B, read from the portal PDF or fetched through the GSP, compared against the books: what was left out, which customers' credit is blocked, by when it can still be put right, and what would be paid twice.

  • Late-report planner

    For a GSTR-1 filed NIL while 3B was paid: which later return can still carry the missed invoices at their original dates before the 30 November cut-off, quarter by quarter, and how to keep the tax from being charged twice.

All of GST returns →

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