regarding itc on closing stock

mudit gupta (CA) (330 Points)

01 January 2018  
Facts:

One of Our Client has opted out of Composition Schme from 01/12/2017. on 09/12/2017. He had stock amounting to Rs 4 Lacs as on 30/11/2017.

Query:

1) Can he Claim ITC on the Stock held by him on 30/11/2017 by filling Form GST ITC 01

2) After login to the clients GST portal  Form ITC 01 is not available or activated.

3) How or what is the procedure for filing form ITC 01

Please guide me in the above issue..