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Itc credit of closing stock

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(Querist)
29 June 2017 RESPECTED SIR
A unregister trader in vat law has purchase invoice in his name but he now apply to registered in GST in different name can claim ITC in his old closing stock? please advice thanks...........
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CA Rashmi Gandhi

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CA Rashmi Gandhi (Expert)
29 June 2017 No until PAN No is same.
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