As per my knowledge ITC could be claimed for the invoices for the period July 2017 to March 2018 could be claimed before filing Annual Return.
My query is that can whether I can claim ITC for the invoices on which I have paid GST, before my registration into GST also.
Thank You
Yes. as per Section 18 of CGST Act. You can take credit for the period of 30 days (form the date of liabile to register to the date of grant of registration) prior to your registeration. You need to file ITC 01 form containing stock details.
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