Input Tax Credit — The applicant is engaged in the business of providing cloud telephony internet based communication solutions to its customers in different States of India.  On the issue on which Advance Ruling is sought, the applicant states that whether or not a person registered under Goods and Services Tax Act, 2017 is eligible to claim input tax credit of GST charged on invoices, of goods or services procured or received by such registered person, issued on such registered person before its effective date of registration under GST Act, provided such inputs are eligible input credits and received in the course or furtherance of business and the time period to claim the input tax credit under section 16(4) of the CGST Act, 2017 has not lapsed. The Authority ruled out that the applicant is not eligible to claim input tax credit of the tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST. — Knowlarity Communications Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 110 (AAR-Karnataka)