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Commentary

Pre-registration input tax (India)

22 India

Businesses are not able to claim input tax incurred before the date of registration, except in respect of the following special provisions under the CGST Act:

  1. Ìý

    •ÌýÌýÌýÌý A person who has applied for registration within 30 days from the date on which they became liable for registration will, on grant of registration

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