In case of new registration the following condition mentioned:–
1. Applicant has filed an application for registration within 30 days of being liable for payment of GST and registration (except for voluntary registration) has been provided.
2. The registered person is given the details of the ITC on the day or after, but after the registration and the stock immediately after the first day of the day, he is responsible for paying GST (in addition to the voluntary registration and structure tax).
In case of exit from the composition plan and where goods or services are exempted or both are taxable:
1. In the registered person, the details of ITC on Information / Capital Goods have been given, on the day before that day, it exits from that date from that day before that day.
In case of voluntary registration:
1. The registered person has the details of ITC for the stock, such as the day before the date of grant of registration.