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GST ITC-01

Category: ITC (Input Tax Credit)
Date: May 4, 2026
Description:

Declaration to claim input tax credit on stock when becoming eligible

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Declaration to carry forward input tax credit from pre-GST regime into GST

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Transfer of ITC between different registrations of same entity (same PAN).

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Used to transfer ITC during business transfer (sale, merger, demerger, etc.).

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