Input on goods

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)
Quick Summary
A business owner purchased a dumper while unregistered for GST and later registered. They are now asking if they can claim input tax credit (ITC) on tyres purchased for that dumper. The discussion clarifies that ITC is generally claimable for goods used in the course or furtherance of business, provided specific conditions under Section 16 of the CGST Act are met, including having a valid tax invoice with the GSTIN.

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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