stock

As per transitional provision , dealer should keep in mind three periodic limit,. first - he has to submit stock form with in 90 days from the date of implementation of GST
2 Stock as on implementation date should to sold with in 180 days from the date of implementation and
3 Stock should not be older than one year

three is no time limit prescribed for older stock. hence 3 point not applicable. pls refer new rules

As per new rule , for taking closing stock credit , dealer has to proov that stock should not be older than one year