Input on goods

ITC / Input 117 views 4 replies

A person was earlier unregistered in GST. He purchased dumper at that time. Now he is registered in GST. Can he claim input for purchase of tyres for those dumpers?

Replies (4)
Yes, A registered person can claim INPUT TAX CREDIT sub to section 16 of CGST Act, i.e having valid tax invoice, Your GSTIN mentioned on invoice, ect...
Mr. Sagar sir, at the time purchase he was not registered under GST. Then how can he claim ITC because there is no chance of his GSTN printed on invoice. Moreover the seller would have reported that sales to B2C
@ Jacinthamary ji

He is asking for ITC relating to purchase of Tyres for that dumper (which is purchased currently), not ITC of dumper.
Sorry I didn't look at the word tyres in the query


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