ITC before registration

A person got registration no on 25 aug but he purchased a crane on 15st july and paid the gst.
The amountof gst is reflected in 2A of the taxable person for the month of july....whether the taxable person can claim that input....if yes...then which provision or case law applies here??
Replies (2)
Quick Summary
This discussion clarifies whether input tax credit (ITC) can be claimed for purchases made before GST registration. The consensus is yes, provided the purchase was within one year of registration. The correct procedure involves filing Form ITC-01, and this credit cannot be claimed directly through the GSTR-3B return.

Yes ITC of the same can be claimed...purchases made back one year from registration can be claimed U/s 16
Yes...then which provision or case law applies here??

- The said Input Tax can be claim through ITC-01 Form. But, We can't avail through GSTR 3B return..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 10 August 2026
Article Assistant

Suraj Garg and Associates

New Delhi

CA Inter

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
07 August 2026
Chartered Accountant

Devesh Garg and co

New Delhi

CA

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details