https://www.taxtmi.com/forum/issue?id=117255 Liability to remit GST arises from the effective date of registration; no tax is payable for periods before registration. Input tax credit is claimable only under the statutory conditions for inputs and capital goods held at registration, including credit for inputs in stock and in finished or semi finished goods, and requires procedural compliance such as uploading prescribed details via FORM ITC 01. en-us Mon, 31 May 2021 16:47:04 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117255 Liability to remit GST arises from the effective date of registration; no tax is payable for periods before registration. Input tax credit is claimable only under the statutory conditions for inputs and capital goods held at registration, including credit for inputs in stock and in finished or semi finished goods, and requires procedural compliance such as uploading prescribed details via FORM ITC 01. Discussion-Forum GST Mon, 31 May 2021 16:47:04 +0530 https://www.taxtmi.com/forum/issue?id=117255