ITC of GST relating to pre-GST registration

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This discussion clarifies that Input Tax Credit (ITC) for services related to pre-GST registration cannot be claimed. While ITC on inputs in stock, finished goods, or semi-finished goods is permissible under Section 18, input services are generally not eligible. However, if the time of supply is after your GST registration and the invoice includes your GSTIN, ITC may be claimable.

Rajesh

Rajesh (Querist)

02 January 2023 Can a Private Limited Company claim ITC of GST charged by a CS for incorporation of that Company?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 January 2023 ITC on pre-GST registration services can't be claimed.

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Rajesh

Rajesh (Querist)

02 January 2023 Thank You for reply!

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

02 January 2023 You are welcome.....
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CA Altamush Zafar

CA Altamush Zafar (Expert)

03 January 2023 If time of supply falls after you have taken registration and his invoice also bears your GSTIN then ITC can be claimed

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)

16 February 2023 ITC only in respect of Inputs in Stock, Finished Goods/ Semi Finished Goods are allowed as per Section 18, so Input of Services are not allowed

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