ITC before the effective date of GST Registration cannot be claimed

Advertisement In re Knowlarity Communications Pvt. Ltd. (GST AAR Karnataka) Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST, where such inputs are eligible input credits and for the purpose of furtherance of business? The applicant is not eligible to claim input tax credit of the tax paid on input invoices of goods or services procured or availed by a registered p...