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Question ID : 35858

Input credit before registration under GST

We received registration certificate wef 24/11/2017. Can we claim Input credit of purchase bill dated 27/10/2017 ? We have Tax invoice with us and the payment was made within 180 days.

Posted by KHYATI KIRTI LIYA on Oct 25, 2018

Filed Under GST

Answer ID : 74991

Only Registered person can claim Input tax credit. On 27/10/2017, you were not registered and Tax invoice will also not contain your GST number so you can not claim ITC thereon.

Posted by Hiren Pathak on Oct 27, 2018
Answer ID : 74995

You are not allowed to claim ITC prior to your date of registration. So the compliance with the condition doesn't matter. You will not be allowed for a claim of ITC. However for your kind knowledge a few GST legilature of other country allow such kind of credit e..g UAE VAT.

Posted by ajay sharma on Nov 03, 2018
Answer ID : 75004

As per section 18 (1) of CGST Act, person is eligible to claim ITC in respect of goods input held in the stock, inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act. Also see rule 40 of CGST rules.

Posted by CA. JAIN GOPAL KRISHAN on Nov 10, 2018