stock declaration

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Composition dealer became regular dealer on 07.12.2017, dealer cannot filed his returns from december 2017, can he declare and availed ITC of closing stock on 06.12.2018 and if availed then which form tobe filled 🙏
Replies (4)
ITC 01 is to be filed by an unregistered person getting himself registered, or registered person under composition scheme getting registered under regular scheme, having stock in hand on the date of registration on which he has paid tax . Filing of IT 01 enables him to claim credit on tax paid on the closing stock
Yes file ITC 01 on portal

Note : Can be claim on stock of 1 year old
😃 Thank you so much

dear deposit the gst first , then file DRC 03 form

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