Writing off of stock post GST

[Asked by Guest]

Sir,

What are the provisions in respect to write off the stock as on the date of implementation of GST and the stock acquired after the implementation of GST?

AI Summary

Input tax credit reversal required on write-off of stock; full credit reversed and reclaimable if items are later used.
Input tax credit must be reversed when stock is written off; writing off inputs or capital goods before use triggers reversal of the full credit taken, though the credit may be reclaimed if those inputs or capital goods are subsequently used.