A person who has taken voluntary registration un-der section 23(3) of the CGST Act, 2017 is enti-tled to ITC of input tax in respect of goods held in stock(inputs as such and inputs contained in semi-finished or finished goods) on the day immediately preceding the date of registration.
How can he take credit?
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gst credit
Replies (2)
Pl refer to sectiion 16 of the CGST Act. It prescribes conditions for taking such credit.
sir please provide link
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