ITC before getting gst registration

[Onkar Shete]

We made two interstate branch transfers before getting gst certificate.

date of Re.certificate is 8.5.2019 & date of liability is 29.4.19 on GST Reg.Certificate.

so how to take credit of invoices raised before 8.5.2019 by HO to interstate branch?

'Rule 10 GST - Issue of registration certificate. The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.'

So according to this rule effective date would be 29.4.2019?

but invoices raised as URP & also generated e way bills.

how interstate branch would be able to get credit?

please advise.

AI Summary

Can Input Tax Credit be claimed on invoices before GST registration? Guidance under Section 18(1) of CGST Act. A user inquired about claiming Input Tax Credit (ITC) for invoices issued before obtaining GST registration. The registration was effective from April 29, 2019, but invoices were raised before May 8, 2019, as Unregistered Persons (URP). Responses suggested that ITC is a substantive right under Section 18(1) of the CGST Act, and advised contacting the jurisdictional Range Officer or the Grievance Redressal Cell to amend the GSTR-1 from B2C to B2B. It was noted that GST returns are not fully synchronized with the GST law, complicating the process. The user sought further clarification on revising returns and filing ITC-01.