Take gst input credit on before or after receipt of goods

sujit naha (accountant) (346 Points)

03 November 2017  

Example : Suppliers despatched  goods on 25 th Oct with GST Invoice -----

                 Buyer Received Goods on 2 nd Nov  ----

Question: When Buyer can take credit ???   --- Is 25 th Oct -- OR  -- 2 nd. Nov 

Please reply the above

Note: Previously Central Excise rules says You can take credit after received of Goods  ---