input credit for unregistered dealers

CA Akhilesh Kumar Kandpal (Proprietor A K Kandpal & Associates)   (1442 Points)

30 June 2017  
We know that in case of unregistered dealers one cannot claim input credit for pre gst period of goods invoiced before one year. But if one has no invoice than still he can claim upto 60% credit. My question is if one shows goods purchased before one year in this category (60% credit category) than how govt will ensure that goods are not older than one year? will it be legal?