A person becomes liable to pay tax on 1st August, 2017 and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on …….

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..... GST - Input Tax Credit - FAQ on GST dated 21.9.2016 based on Draft Model GST - Act-Rules - Q 6. A person becomes liable to pay tax on 1st August, 2017 and has obtained registration on 15th August, .....

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