https://www.taxtmi.com/forum/issue?id=112057 Voluntary registration under GST allows persons below the turnover threshold to register; once registered they are bound by all obligations applicable to registered persons. Voluntary registrants may claim input tax credit for inputs in stock and inputs in finished or semi finished goods where supplier invoices are available and not older than one year; credit for capital goods is stated as not allowable. Section 25(3) authorizes voluntary registration and the discussion notes buyer pressure linked to reverse charge considerations. en-us Mon, 12 Jun 2017 16:59:05 +0530 Thu, 23 Jan 2025 15:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112057 Voluntary registration under GST allows persons below the turnover threshold to register; once registered they are bound by all obligations applicable to registered persons. Voluntary registrants may claim input tax credit for inputs in stock and inputs in finished or semi finished goods where supplier invoices are available and not older than one year; credit for capital goods is stated as not allowable. Section 25(3) authorizes voluntary registration and the discussion notes buyer pressure linked to reverse charge considerations. Discussion-Forum GST Mon, 12 Jun 2017 16:59:05 +0530 https://www.taxtmi.com/forum/issue?id=112057