What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?

What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
Question 18
Bill
Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
Ans. The person who obtains voluntary registration is entitled to take the input tax credit of input tax on inputs in stock, inputs in semi- finished goods and finished goods

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