24 December 2018
Input Purchase during the period between when i become liable for registration as per Sec 22 till the date when i received the Registration certificate, if i apply for registration within 30 day as per rule
24 December 2018
As per sec 18 of CGST Act 2017 - A person who has applied for registration within 30 days from the date on which he becomes liable to registration is entitled to take credit of Inputs held in stock on the day immediately preceding the date from which he becomes liable to pay Tax . Further , you can take credit for purchases during the period but you need to issue revised invoices within one month of receiving registration certificate
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