https://www.taxtmi.com/caselaws?id=387270 The applicant, a private limited company providing cloud telephony services, sought a ruling on claiming input tax credit (ITC) on goods or services procured before its GST registration. The Authority ruled that ITC on services acquired pre-registration is not allowed. For goods in stock before registration, ITC can be claimed if intended for business use and the registration application was filed promptly. The decision clarifies eligibility criteria under the GST Act and CGST Rules, emphasizing restrictions on claiming ITC for pre-registration procurements. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387270 The applicant, a private limited company providing cloud telephony services, sought a ruling on claiming input tax credit (ITC) on goods or services procured before its GST registration. The Authority ruled that ITC on services acquired pre-registration is not allowed. For goods in stock before registration, ITC can be claimed if intended for business use and the registration application was filed promptly. The decision clarifies eligibility criteria under the GST Act and CGST Rules, emphasizing restrictions on claiming ITC for pre-registration procurements. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387270