Closing stock

Mayur` (.) (90 Points)

18 June 2017  
A mobile retailer not having registration before is getting registered in gst as new dealer as the registration start.
Q1. Will he get the input tax he paid on stock he is holding on date of registration
Q2. Some of the mobile he is holding in stock is purchased before 12 months will he get input of those stock
Q3. If answer for 1 is yes what is the procedure to get the credit of the same stock