GST on previous stock purchase before registration

as per section 18 Cgst act a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act;

u will not get the itc on stock which is before u applied for registration.
u have to pay tax on supplies u made between period u applied for & got the registration.
u can get ITC for inward supplies between the period for u applied & got registration, by filing ITC 01 form

Hey @ pankaj sir... Gst law is talking about itc is available on stock immediately preceding the date from which he becomes liable to pay tax under the provisions of this act.... So he is eligible for ITC on stock held as on date of GST no applied... By filing ITC 01 form stock details.... Itc is available only if he is purchased from registered dealer and bill is available

U misunderstood the law... Itc is available

@ Divakar Ji
yes u r correct but that what I HV said

Oooh sorry sir... Then its my fault... I thought u r denying about the credit

he is liability to pay tax starts on the dt. he applied for registration, but can't take the input(tax invoice) till he get the registration, so to claim ITC for that he has file ITC 01

No sir , no need to be sorry
actually I was unable express my reply clearly🙏🙏

Moreover anyone can correct if some wrong replies are made. actually I feel grateful that u people r sparing time to reply queries. Salute u sir 🙏