Pre registration gst

Registration 133 views 5 replies

Can Input Gst can be claimed as ITC on services taken before registraion of GST ? Like if i take registration in the month of April and had taken services in the month of March for business purpose, will ITC will be available ?

Replies (5)
if bill has raised then it can't be taken, bcz on date of raising invoice u have not registered for gst
Yes you can claim by filing ITC -03 form within 30 days of registration.

Is there any provision, rules, section in the law for reference ?

If Bill has been raised before the Date of Registration,

Then how can you supposed to avail ITC.

What about your GSTN. How will you get GSTN before Registration, for mentioning it on Invoice.

As per CGST Act, a valid invoice for availing ITC is that which carry GSTN of Both Parties in case of Purchase.

As per my view, You should request your supplier for issue of new Invoice mentioning your GSTN.

Yes provision for claiming ITC up to 30 days is available. You have to ask your supplier to update GSTIN on invoice.


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