https://www.taxtmi.com/forum/issue?id=113146 A person who becomes liable to register and applies within the prescribed short period is entitled to input tax credit from the day immediately preceding liability, including tax on advances paid to a supplier; delayed registration subjects credit to statutory timelines and return procedures, and the deferment of purchase-side matching reduces immediate reliance on supplier returns. Obtaining PAN before GST registration is a recommended sequencing step. en-us Wed, 06 Dec 2017 11:02:02 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113146 A person who becomes liable to register and applies within the prescribed short period is entitled to input tax credit from the day immediately preceding liability, including tax on advances paid to a supplier; delayed registration subjects credit to statutory timelines and return procedures, and the deferment of purchase-side matching reduces immediate reliance on supplier returns. Obtaining PAN before GST registration is a recommended sequencing step. Discussion-Forum GST Wed, 06 Dec 2017 11:02:02 +0530 https://www.taxtmi.com/forum/issue?id=113146