https://www.taxtmi.com/circulars?id=70567 Pre-registration Input Tax Credit on stock is available only where a person liable for registration applies within thirty days of the date on which registration liability arises. The claim requires the prescribed electronic declaration in Form GST ITC-01 within the applicable eligibility period. Proper officers must regularly monitor new registrations and reject Input Tax Credit claims for periods before the registration application where the taxpayer applied after the thirty-day registration period. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 30 Jul 2026 13:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70567 Pre-registration Input Tax Credit on stock is available only where a person liable for registration applies within thirty days of the date on which registration liability arises. The claim requires the prescribed electronic declaration in Form GST ITC-01 within the applicable eligibility period. Proper officers must regularly monitor new registrations and reject Input Tax Credit claims for periods before the registration application where the taxpayer applied after the thirty-day registration period. Circulars GST - States Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70567