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All QuestionsCategory: GST CompliancesITC on Goods received before registration Certificate date
Profile photo of VIKAS NANDAVIKAS NANDA asked 3 weeks ago

ITC on Goods received before registration Certificate date

My client has a business of Outdoor catering services. He is working since 2012 and now in september, he took voluntary registration under GST. There are some purchase bills for the month of August, 2019 on which the supplier has mentioned the GST no. of my client.
My query is that can i take ITC on such bills. Is there any requirement of filing of Form ITC-01 ?
Please Consult 

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Profile photo of Akash DixitAkash Dixit answered 3 weeks ago

The GST paid on such goods purchased cannot be claimed as Input Tax Credit (ITC) before the date of obtaining GST registration. Only after obtaining the GST registration, taxpayers can avail input tax credit of GST paid 

Profile photo of SAHIL RATHEESAHIL RATHEE answered 2 weeks ago

yes he can claim ITC BUT THE CONDITION IS HE HAVE TO FILE ITC 01 WITHIN 30 DAYS OF REGISTRATION