Itc claim eligible purcahses of before gst registered

241 views 3 replies
A person regualr scheme new registered applied ARN received recent.a person some purchases of goods .
my doubt: itc claim eligible purchases of goods before gst registered number.
Replies (3)
Yes... But, through filing of ITC-01 form.
Yes,.... In term of Section 18 of CGST , you can avail ITC on Inputs held in stock within 30 days from date of grant of Registration .
File ITC 01 online on portal.

Note :No ITC can be avail on capital Goods

if a person is applied for the registration within 30 days from the date on which he is liable to register under GST 

then YES he can take ITC of all purchases for the period from date on which he is liable to date of registration 

BUT if not applied with 30 days then ITC can not e claimed for such period . 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register