Quick Summary
The Rajasthan Commercial Taxes Department has issued Circular No. F.17 (134) ACCT/GST/2017/547, dated August 12, 2025, directing strict verification of Input Tax Credit (ITC) claims for businesses that obtain GST registration after the prescribed 30-day period under the CGST/RGST Act, 2017. Under Section 25 of the RGST Act, taxpayers liable for GST registration must apply within 30 days from the date they become liable. Section 18(1)(a) further specifies that ITC on pre-registration stock is al
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FAQ :
The department has issued a circular mandating strict verification of Input Tax Credit (ITC) claims for businesses that obtain GST registration after the prescribed 30-day period.
This is in response to concerns, including those raised by the CAG, about potential wrongful ITC claims on pre-registration stock when registration applications are filed beyond the statutory 30-day limit.
ITC claims related to the period before the date of application will be rejected if registration was sought after the 30-day limit.
Taxpayers liable for GST registration must apply within 30 days from the date they become liable.
The move aims to plug potential revenue leakages and ensure that Input Tax Credit benefits are only extended to businesses that comply with the statutory registration timelines.
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