Assuming, I apply for voluntary registration and obtain GST registration:Will I get ITC on CGST & SGST paid on packing materials, office stationery, computer and accounting software purchased and lying with me as stock as business assets on the date preceding the date from which I have become liable to pay tax under GST

1.  A person who takes voluntary registration is entitled to take credit
   of input tax in respect of inputs held in stock and inputs contained in semi–
   finished or finished goods held in stock on the day immediately preceding the date of grant of registration.
2.  Two important points being that the goods in stock must qualify as “input”
   and that the tax paid at the time of its purchase must qualify as “input tax”
   under GST.
3.  Any goods which have been capitalised in the books of account will not be
   treated as an input. Hence credit on computers will not be available if the
   value of the same has been capitalized in the books of accounts. Further, in
   terms of section 18(1)(b) of the CGST Act, 2017, taxes paid on accounting
   software which were acquired before registration will not be available as
   credit since credit is not available in respect of services in such cases. Other
   than that, credit shall be available on CGST/SGST paid on packing materials,
   etc. subject to conditions andrestrictions spelt out in sections 16 to
   18 of CGST Act, 2017.

(FAQ 9 (v) (b) : FOOD PROCESSING)