[Solved] In case of Voluntary registration input tax credit can be availed

Q.	In case of Voluntary registration input tax credit can be availed
A.	on stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act
B.	on stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act
C.	on stocks held on the day immediately preceding the date of application of registration under the provisions of this Act
D.	None of the above
Answer» B. on stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act

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Credit on Input services or capital goods held in stock can be availed in case of new Registration/ Voluntary Registration
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In case of Compulsory registration, input tax credit can be availed on
Raj & Co., applied for voluntary registration under CGST Act, 2017 on 5th July, 2019 and the registration was granted on 15th July, 2019. Raj & Co., was having the stock available against the invoices for a period of 3 months old. Raj & Co., shall be eligible for input tax credit on such stock as held as on:
An assessee obtains new registration, voluntary registration, change of scheme from composition to regular scheme and from exempted goods/ services to taxable goods/services. It can avail credit on inputs lying in stock. What is the time limit for taking said credit?
Input tax credit cannot be availed after the expiry of from the date of issue of tax invoice of supply.
Input tax credit on capital goods and Inputs can be availed in one installment or in multiple installments?
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