https://www.taxtmi.com/forum/issue?id=113631 Migration from the composition scheme permits input tax credit on stock where tax was paid, limited to stock held before opting out. The taxpayer must file the intimation in Form GST CMP-04 and furnish Form ITC-01 within the prescribed time to record and claim that ITC upon conversion to the regular regime. en-us Tue, 17 Apr 2018 11:40:33 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113631 Migration from the composition scheme permits input tax credit on stock where tax was paid, limited to stock held before opting out. The taxpayer must file the intimation in Form GST CMP-04 and furnish Form ITC-01 within the prescribed time to record and claim that ITC upon conversion to the regular regime. Discussion-Forum GST Tue, 17 Apr 2018 11:40:33 +0530 https://www.taxtmi.com/forum/issue?id=113631