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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Voluntary GST registrants can claim input tax credit on pre-registration stock under Section 16(2A) of the Model GST Law.</h1> A person who obtains voluntary registration under the Model GST Law is eligible to claim input tax credit on inputs in stock, including inputs in semi-finished and finished goods, held on the day immediately before the date of registration. This eligibility is outlined in section 16(2A) of the Model GST Law, allowing the registered person to benefit from input tax credits on their existing stock as of the day prior to their registration.
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