claim Input tax (GST) paid on preliminary expenses

Its capitalized or added to capital asset, eligible for depreciation.

Such person can't claim the credit as he isn't registered as on date of receiving invoice.

As explained the other learned professional above, it would be capitalized.

In case the credit is huge, you can plan a transaction around to get the credit.

What if any existing business start new project which is very different from existing one and incurr expense for that new business which is yet to start.

how to claim itc of such preliminary expense incurred for that new business??