Dev Anand becomes liable to pay tax on 15-7-2019 and has applied for registration on 19-7-2019. He obtained registration on 24-7-2019. As per section 18(1 )(d), Dev is entitled to take credit of input tax paid in respect of inputs held in stock, inputs contained in finished and semi-finished goods held in stock on:
A. 14-7-2019
B. 15-7-2019
C. 16-7-2019
D. 24-7-2019
Answer:A
Dev Anand becomes liable to pay tax on 15-7-2019 and has applied for registration on 19-7-2019. He obtained registration on 24-7-2019. As per section 18(1 )(d), Dev is entitled to take credit of input tax paid in respect of inputs held in stock, inputs contained in finished and semi-finished goods held in stock on:
A. 14-7-2019 B. 15-7-2019 C. 16-7-2019 D. 24-7-2019