Rameshwar Industries is engaged in the manufacturing semi-conductors in the State of Assam. It makes only intra-State outward supplies. Following…

(i) Where an applicant submits application for registration within 30 days from the date he becomes liable to registration, effective date of registration is the date on which he becomes liable to registration. Rameshwar Industries became liable to registration on 28 th April, 2024 when its turnover exceeded the applicable threshold limit of 40lakh (since it is engaged exclusively in supply of goods). Since it applied for registration within 30 days, the effective date of registration is 28 th April, 2024. (ii) Revised tax invoices can be issued against the invoices already issued during the period starting with the effective date of registration till the date of issuance of certificate of registration. Therefore, in the given case, Rameshwar Industries can issue the revised tax invoices against the invoices already issued during the period beginning with 28 th April, 2024 till 29 th May, 2024. (iii) Revised tax invoices are to be issued within 1 month from the date of issuance of certificate of registration i.e. within 1 month from 29 th May, 2024 i.e. upto 29 th June, 2024.