If you issue an invoice in June 2021 and you are not registered for gst (and therefore no gst is included on the invoice), but then become registered for gst on a cash basis as per 1 July 2021, and then receive payment for that invoice in July, do you declare receiving gst on that sale? From a cash basis point of view I would assume that you would, however, are there any exceptions to this? And if you are required to declare this gst even though it was not on the invoice, do you have any obligations to resend out a revised invoice to the customer who may potentially be able to claim a gst credit?
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