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| 1. |
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: |
| A. | 30th June, 2019 |
| B. | 05th July, 2019 |
| C. | 15th July, 2019 |
| D. | 14th July, 2019 |
| Answer» E. | |