Ajnas (Student) 25 July 2021
CA Altamush Zafar (GST Consultant) 25 July 2021
1) ITC-01 is a facility whereby you can claim ITC on inputs which were in stock immediately before registration since now GST will be applicable on sale of such goods. If not filed then you forgo the right to claim benefit.
2) I don't think this situation is covered by section 18 (assuming GTA was previously registered)
3) Not relevant since section 18 not applicable (assuming GTA was previously registered)
Imthias ahamed Kormath 26 July 2021