Section 18(1)(b) of the Goods and Services Tax (G.S.T) Act

Goods and Services Tax

A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of grant of registration

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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