Input tax credit on inputs in stock is available immediately before voluntary registration under applicable GST provisions. A person obtaining voluntary registration may claim input tax credit on inputs, inputs in semi-finished goods and finished goods that are in stock and held on the day immediately preceding the date of registration under the applicable provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit on inputs in stock is available immediately before voluntary registration under applicable GST provisions.
A person obtaining voluntary registration may claim input tax credit on inputs, inputs in semi-finished goods and finished goods that are in stock and held on the day immediately preceding the date of registration under the applicable provision.
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