You are eligible for input tax credit under GST. In GST, you will be eligible for input tax credit, provided you are a regular tax payer. The taxable person taking composition levy under GST does not have the right to claim input tax credit ... .. You have the right to invest in closing stock (including semi-manufactured goods and finished goods) of invoices or any other Fixed duties / tax payment papers are available ..... Date of invoice or any other prescribed fee / tax payable document is 12 months from date of transfer in GST Be within the issues.Shifting of existing Input Tax Credit on Closing Stock in GST – As per Transition Provision U/S 140(3) of CGST Act 2017 .