Gst credit

This query is : Resolved

VICKY TEJRAM NARAD (Querist)
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24 January 2019 Dear Sir,

I would like to inform you that, We have sold some material to party dated on 24.01.19. Party said that he has applied for GST registration and will he get within 4 days. can he take GST credit on goods purchase dated on 24.1.19 or not. and if he got GST No. after 4 days from purchase invoice date can he take GST credit. If we are filing GSTR1 for the month of Jan 19 then what will be the status of purchaser for us , whether he will be registered dealer or URD. Please give me advise.

Thank You,
Vicky Narad
9271388736

CA Anita Bhadra

CA Anita Bhadra (Expert)
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24 January 2019 In my view , time of supply is on 24 Jan 2019 and the party;s status at the time of supply is unregistered .

He can not take credit for the supply took place prior to registration date .