CA Harshit Goyal on Instagram: "🚨 GST Registration Delay = ITC Loss If you become liable for GST and apply for registration within 30 days, you can legally claim Input Tax Credit (ITC) on your opening stock held just before the date of liability. 📌 Legal Backing (CGST Act): • Section 22 / Section 24 – GST liability & compulsory registration • Section 18(1)(a) – ITC on inputs held in stock on the day immediately preceding the date of liability • Rule 40 of CGST Rules – Conditions & manner of cl