In case of compulsory registration under CGST Act, 2017, input tax credit can be availed on:

(A) Stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act, provided application for registration is filed within 30 days from the due date

(B) Stocks held on the day immediately preceding the date of grant of registration under the provisions of this Act

(C) Stocks held on the day immediately preceding the date of application of registration under the provisions of this Act

(D) Stocks held on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act, provided application for registration is filed within 60 days from the due date