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Rules of itc

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lokesh

student

83 Points Posted on 27 August 2022

how to claim pre-gst registration input tax credit

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Quick Summary

To claim input tax credit (ITC) for pre-GST registration, you must file Form ITC-01. This form needs to be submitted within 30 days of becoming eligible to claim ITC. Eligibility is typically determined from the date you are granted registration or opt out of the composition scheme, or the day before you become liable to pay tax under the regular scheme.

sabyasachi mukherjee

Profession Business

28246 Points Posted on 27 August 2022

Claim pre gst registration input not possible.

Sai Allu

754 Points Posted on 27 August 2022

Form ITC – 01 is required to be filed within 30 days of the person become eligible to claim ITC i.e. 30 days from grant of registration or opting out of composition scheme. Date immediately preceding the date when he becomes liable to pay tax. Date immediately preceding day when he opts to pay tax under regular mode.