A person has been granted the GST Registration on 14.09.2017. Can he take the credit of input taxes paid within a period of 30 days upto 14.09.2017. (i.e. 15.08.2017 to 13.09.2017).
As the person can take registration within 30 days of his becoming liable to register under GST act.
21 November 2017
If the person granted registration was liable for registration from 15.08.2017 then only he will be able to take credit from that date. In case of voluntary registration, ITC is allowed from the date of registration.
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