A person who has taken voluntary registration un-der section 23(3) of the CGST Act, 2017 is enti-tled to ITC of input tax in respect of goods held in stock(inputs as such and inputs contained in semi-finished or finished goods) on the day immediately preceding the date of registration.
How can he take credit?
Please help
Pl refer to sectiion 16 of the CGST Act. It prescribes conditions for taking such credit.
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