VIKAS NANDA asked 5 years ago
ITC on Goods received before registration Certificate date
ITC on Goods received before registration Certificate date
My client has a business of Outdoor catering services. He is working since 2012 and now in September, he took voluntary registration under GST. There are some purchase bills for the month of August 2019 on which the supplier has mentioned the GST no. of my client.
My query is that can I take ITC on such bills. Is there any requirement of filing of Form ITC-01?
Please Consult
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2 Answers
Best Answer
Advocate Akash Dixit answered 5 years ago
Advocate Akash Dixit answered 5 years ago
The GST paid on such goods purchased cannot be claimed as Input Tax Credit (ITC) before the date of obtaining GST registration. Only after obtaining the GST registration, taxpayers can avail input tax credit of GST paid
SAHIL RATHEE answered 5 years ago
yes he can claim ITC BUT THE CONDITION IS HE HAVE TO FILE ITC 01 WITHIN 30 DAYS OF REGISTRATION
