Gst credit ob machinery purchased prior to date of gst registration

R Gopalakrishna Pillai (finance consultant) (73 Points)

15 February 2019  

Sir,

One of my friend has purchased capital equipment worth about Rs.1 Lakh and has paid Rs.118000/- including GST during 1st week  of January 2019.He has applied for GST registration and got GSTIN by 15th of January. My query is whether he can claim input on the above referred purchase and if so how?.