D&C 20:37 states that a qualification for baptism into the Church is that a people who “truly manifest by their works that they have received of the Spirit of Christ unto the remission of their sins, shall be received by baptism into his church.” Note the past tense “have received”.

Second, note this same principle being taught in 3 Nephi 7:25: “Therefore, there were ordained of Nephi, men unto this ministry, that all such as should come unto them should be baptized with water, and this as a witness and a testimony before God, and unto the people, that they had repented and received a remission of their sins.” Again, note the past tense “had repented and received”.

Lastly, Joseph Smith received a remission of his sins during the First Vision: “I saw the Lord and he spake unto me saying Joseph my son thy sins are forgiven thee” (History, ca. summer 1832, JS Letterbook 1, JS Collection, page 3; http://josephsmithpapers.org/paperSummary/history-circa-summer-1832?p=1#!/paperSummary/history-circa-summer-1832&p=3).