ITC availment in case of voluntary registration

If I have taken voluntarily registration, whether I can avail ITC of inputs/finished goods held in stock on preceding day? if yes, what's the process?
Replies (1)
Yes As per Section 18(1)(b) who takes Registration under Section 25(3) shall be entitled to take Credit of Input tax credit in respect of , Input held in Stock, input in semi finished goods & Inputs in finished Goods.

And in Term of Rule 40(1) need to file GST- ITC 01 online on portal within a period of 30Days from the date of becoming eligible to avail the Input Tax Credit under section 18(1).
If the claim amount exceeding 2lac the details furnished in declaration shall be duly certified by a practising CA

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