{"id":18943,"date":"2026-03-30T13:33:52","date_gmt":"2026-03-30T08:03:52","guid":{"rendered":"https:\/\/learn.razorpay.in\/learn\/?p=18943"},"modified":"2026-03-30T13:34:08","modified_gmt":"2026-03-30T08:04:08","slug":"form-itc-01-claim-itc-on-new-gst-registration","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/form-itc-01-claim-itc-on-new-gst-registration\/","title":{"rendered":"Form ITC\u201101: Claim ITC on New GST Registration"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Form ITC\u201101 serves as a critical bridge between pre-registration inventory investments and post-registration tax credits in India&#8217;s GST framework. This declaration mechanism enables businesses to preserve legitimate input tax credit on goods held in stock when they obtain new GST registration or undergo specific status changes. Without this form, valuable tax credits embedded in existing inventory would be permanently lost, creating an unnecessary financial burden during the transition to GST compliance.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\">Key takeaways<\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li>Form ITC-01 is used by newly registered or status-changed GST taxpayers to claim ITC on stock held on the cut-off date<\/li>\n<li>Eligible scenarios include new registration, voluntary registration, migration from composition to regular, and exempt supplies becoming taxable<\/li>\n<li>ITC can be claimed on inputs, inputs in semi-finished\/finished goods, and in limited cases, capital goods<\/li>\n<li>ITC-01 must be filed within 30 days of becoming eligible to claim ITC<\/li>\n<li>A CA\/Cost Accountant certificate may be required if the ITC claimed exceeds a specified threshold<\/li>\n<\/ul>\n<\/div>\n<h2><b>What Is Form ITC\u201101 in GST?<\/b><\/h2>\n<p><b>Form GST ITC-01<\/b><span style=\"font-weight: 400;\"> is an official declaration filed on the GST portal that allows newly registered or transitioning taxpayers to claim Input Tax Credit (ITC) on their existing inventory. Governed by <\/span><b>Section 18(1) of the CGST Act<\/b><span style=\"font-weight: 400;\">, this form is the legal mechanism used to transfer eligible past input taxes directly into your <\/span><b>electronic credit ledger<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When a business enters the GST system or changes its tax status, it typically holds raw materials, semi-finished goods, or finished goods on the cut-off date. Because taxes were already paid when purchasing this inventory, Form ITC-01 ensures that those paid taxes are officially recognized and converted into usable credits to offset future GST liabilities.<\/span><\/p>\n<h3><b>Why does Form ITC-01 exist?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The core philosophy of the GST framework is to eliminate the cascading effect of taxes (paying tax on tax). Form ITC-01 exists specifically to uphold this principle during business transitions. Here is why it is essential:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prevents the Forfeiture of Legitimate Credits:<\/b><span style=\"font-weight: 400;\"> Without this form, the taxes you paid on stock held immediately before your GST registration (or status change) would become a permanent, irrecoverable business cost. ITC-01 ensures these legitimate credits are saved.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Establishes an Accurate Compliance Baseline:<\/b><span style=\"font-weight: 400;\"> It provides a structured, legally backed method to declare your opening ITC balance. This aligns your physical inventory&#8217;s tax value with the GST portal&#8217;s starting point for your business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Facilitates Seamless Tax Status Transitions:<\/b><span style=\"font-weight: 400;\"> Businesses frequently grow and change. If you are migrating out of the Composition Scheme into the regular GST scheme, or if your previously tax-exempt supplies suddenly become taxable, Form ITC-01 acts as a financial bridge to ensure you preserve your credits during the shift.<\/span><\/li>\n<\/ul>\n<h2><b>Who Must File Form ITC\u201101?<\/b><\/h2>\n<p><b>Form GST ITC-01<\/b><span style=\"font-weight: 400;\"> is not a general-purpose form available to all GST-registered businesses. It is strictly restricted to taxpayers whose eligibility to claim Input Tax Credit (ITC) arises under four specific circumstances defined by <\/span><b>Section 18(1) of the CGST Act<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Attempting to file Form ITC-01 if your business does not neatly fit into one of these four legal scenarios will result in an automatic rejection of your claim by the GST portal.<\/span><\/p>\n<h3><b>The 4 Eligible Taxpayer Scenarios<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you fall into any of the following categories, you are legally required (and entitled) to file Form ITC-01 to claim your transitional credits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1. Newly Registered Businesses (Mandatory Registration):<\/b><span style=\"font-weight: 400;\"> When your business crosses the mandatory GST turnover threshold, you must apply for registration. If you submit this application strictly <\/span><b>within 30 days<\/b><span style=\"font-weight: 400;\"> of becoming liable, you are permitted to file ITC-01. This allows you to claim ITC on the raw materials, semi-finished, and finished goods you held in stock the day immediately preceding the date you became liable to pay tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2. Voluntary Registrants:<\/b><span style=\"font-weight: 400;\"> Even if your business operates below the mandatory turnover threshold, you might choose to register for GST voluntarily to pass on ITC to your B2B clients. In this scenario, you can file ITC-01 to claim credit on the stock held on the day immediately preceding the date your GST registration was officially granted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3. Taxpayers Opting Out of the Composition Scheme:<\/b><span style=\"font-weight: 400;\"> The Composition Scheme offers simplified compliance but explicitly blocks taxpayers from claiming ITC. When you transition out of this scheme to become a regular, normal taxpayer, you regain your ITC rights. ITC-01 is the bridge that allows you to claim accumulated credits on both your existing inventory and capital goods held the day before you switched schemes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4. Taxpayers Whose Exempt Supplies Become Taxable:<\/b><span style=\"font-weight: 400;\"> If you previously dealt exclusively in tax-exempt goods or services, you could not claim ITC on your purchases. However, if a government notification changes the law, or you change your business model, making those supplies taxable, you can file ITC-01. This unlocks the previously inaccessible ITC on the stock and capital goods related to those newly taxable supplies.<\/span><\/li>\n<\/ul>\n<h2><b>What Types of ITC Can Be Claimed in ITC\u201101<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Form ITC\u201101 allows claims for specific categories of input tax credit, each with distinct rules and documentation requirements. Understanding these categories helps maximize legitimate claims while avoiding rejection for ineligible items.<\/span><\/p>\n<h3><b>Inputs Held in Stock<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC on inputs (raw materials) held as on the cut\u2011off date<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Must have valid tax invoices not older than one year from the date of issue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods must be intended for use in taxable supplies<\/span><\/li>\n<\/ul>\n<h3><b>Inputs in Semi\u2011Finished or Finished Goods<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC on semi\u2011finished and finished goods held in stock<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Requires calculation of embedded input tax in work-in-progress and finished products<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation must trace inputs to their incorporation in these goods<\/span><\/li>\n<\/ul>\n<h3><b>Capital Goods (Conditional)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC on capital goods is claimable when migrating from composition to regular or when exempt supplies become taxable, subject to conditions and reductions for use period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation rules apply: 5% reduction per quarter or part thereof from the date of invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The maximum claimable ITC reduces based on the period of prior use<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Services cannot be claimed through Form ITC\u201101 under any eligibility category. This limitation applies universally, regardless of when the services were received or their connection to current inventory.<\/span><\/p>\n<h2><b>Cut\u2011Off Date and Time Limits<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The cut\u2011off date represents the specific point in time at which the inventory subject to ITC claim is valued and documented. This date varies based on the registration scenario. For businesses becoming liable for registration, it is the day immediately preceding the date of liability. For voluntary registrants, it is the day before the grant of registration. This distinction matters because it determines which invoices and stock holdings qualify for ITC claims.<\/span><\/p>\n<h3><b>Due Date to File ITC\u201101<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ITC\u201101 must be submitted within 30 days from the date you become eligible to claim (e.g., grant of registration or opting out of composition)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing after the deadline generally leads to forfeiture of the right to claim that ITC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No extensions are available, making timely filing critical for credit preservation<\/span><\/li>\n<\/ul>\n<h2><b>Step\u2011by\u2011Step: How to File Form ITC\u201101<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Filing Form ITC\u201101 requires careful preparation and accurate data entry. The GST portal offers both online and offline methods, each suited to different business needs and technical capabilities. Choosing the right method depends on the volume of invoices and comfort with technology.<\/span><\/p>\n<h3><b>Online Filing on GST Portal<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Login to the GST portal with valid credentials<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Go to Services &gt; Returns &gt; ITC forms and select ITC\u201101<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare the form online or upload data from the offline JSON tool<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enter stock details, invoices, and tax amounts as per cut\u2011off date<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and freeze ITC\u201101 to prevent edits<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File with DSC\/EVC and submit for processing<\/span><\/li>\n<\/ul>\n<h3><b>Offline Filing with Utility Tool<\/b><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export the offline utility, fill data locally, and import JSON on the GST portal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validate and file after completing all required details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This method suits businesses with large invoice volumes or limited internet connectivity<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0;\">Did You Know?<\/h2>\n<p style=\"margin-top: 10px;\"><i><span style=\"font-weight: 400;\">If the aggregate ITC claimed through Form ITC-01 exceeds \u20b92,00,000, the GST portal mandates that, before the form can be filed, the taxpayer must obtain and upload a certificate from a practicing Chartered Accountant or Cost Accountant.<\/span><\/i><\/p>\n<\/div>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Filing after the 30\u2011day deadline:<\/b><span style=\"font-weight: 400;\"> Results in permanent loss of eligible ITC with no recourse for late filing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Claiming ITC on services via ITC\u201101:<\/b><span style=\"font-weight: 400;\"> Services are explicitly excluded; attempting to claim them causes rejection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Not uploading invoice\u2011wise details correctly:<\/b><span style=\"font-weight: 400;\"> Incomplete or inaccurate invoice data leads to processing delays or denials<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Failing to obtain CA\/Cost Accountant certification when required:<\/b><span style=\"font-weight: 400;\"> Claims exceeding \u20b92 lakh without certification cannot be processed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Including ineligible goods:<\/b><span style=\"font-weight: 400;\"> Personal use items, goods used for exempt supplies, or blocked credits under Section 17(5)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect cut\u2011off date calculation:<\/b><span style=\"font-weight: 400;\"> Using the wrong reference dates invalidates the entire claim<\/span><\/li>\n<\/ul>\n<h2><b>Benefits of Filing ITC\u201101 Correctly<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Preserves Legitimate Input Tax Credit (ITC):<\/b><span style=\"font-weight: 400;\"> When you purchase inventory before becoming fully GST-liable, you pay taxes on those goods. Filing ITC-01 correctly allows you to legally recover the tax value already paid on inputs held in stock, semi-finished goods, and finished goods. Without this filing, those previously paid taxes become a dead cost and are permanently forfeited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensures an Accurate Opening Credit Balance:<\/b><span style=\"font-weight: 400;\"> Your GST journey needs to start on the right foot. Correctly declaring your stock ensures that your electronic credit ledger reflects the exact opening balance you are legally entitled to. This establishes a clean, accurate baseline for all your future GST filings and reconciliations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Substantially Reduces Future GST Liability:<\/b><span style=\"font-weight: 400;\"> The credits claimed via ITC-01 act as a direct offset against your future output tax liability. Instead of paying your future GST dues entirely out of pocket, you can utilize these accumulated credits, directly reducing the actual cash outflow required for tax payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unlocks and Improves Working Capital:<\/b><span style=\"font-weight: 400;\"> Taxes paid on pre-registration inventory represent locked-up capital. By successfully claiming this ITC, you are essentially converting locked tax value back into usable digital currency within the GST portal. This directly improves your business&#8217;s cash flow and overall working capital management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Demonstrates Compliance Readiness to Tax Authorities:<\/b><span style=\"font-weight: 400;\"> A meticulously filed ITC-01, backed by a proper CA\/CMA certification (if the claim exceeds \u20b92 Lakhs), signals to the jurisdictional tax officers that your business understands GST transition rules. This proactive compliance builds a clean track record and significantly reduces the likelihood of initial departmental audits or scrutiny notices.<\/span><\/li>\n<\/ul>\n<div style=\"background: #f0f8ff; padding: 30px; margin: 35px 0; border-radius: 8px; font-family: Arial, sans-serif; text-align: center; border: 1px solid #D6E9FF;\">\n<h2 style=\"margin-top: 0; color: #007bff; font-size: 24px;\">Simplify Financial Workflows with Razorpay<\/h2>\n<p style=\"margin: 15px 0; color: #333; font-size: 16px; line-height: 1.6;\">Automate collections, invoicing, and reconciliation to stay compliant and maintain complete visibility into your business finances.<br \/>\n<a style=\"display: inline-block; margin-top: 20px; background: #007BFF; color: #fff; padding: 14px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; font-size: 16px; box-shadow: 0 3px 6px rgba(0,0,0,0.15);\" href=\"https:\/\/razorpay.com\/\"><strong>Get Started with Razorpay<\/strong><\/a><\/p>\n<\/div>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Form ITC\u201101 represents a crucial opportunity for businesses entering or transitioning within the GST system to preserve valuable input tax credits. Success requires understanding the strict eligibility criteria, adhering to the 30\u2011day filing deadline, and maintaining accurate documentation of inventory and invoices. By following the correct procedures and avoiding common pitfalls, businesses can ensure a smooth transition into GST compliance while maximizing their legitimate tax credit claims.<\/span><\/p>\n<h2><b>Frequently Asked Questions (FAQs)<\/b><\/h2>\n<h3><b>What is Form ITC\u201101?<\/b><\/h3>\n<p><b>Form ITC-01<\/b><span style=\"font-weight: 400;\"> is a mandatory GST declaration form that enables eligible taxpayers to claim Input Tax Credit (ITC) on goods held in stock on a specific cut-off date. It serves as a financial bridge, allowing new registrants and businesses undergoing specific tax status changes to seamlessly transfer eligible past input taxes into their electronic credit ledger.<\/span><\/p>\n<h3><b>Who can file ITC\u201101?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Filing Form ITC-01 is restricted to specific scenarios under Section 18(1) of the CGST Act. The four categories of taxpayers eligible to file are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Newly registered persons<\/b><span style=\"font-weight: 400;\"> who applied for GST registration strictly within 30 days of becoming liable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Voluntary registrants<\/b><span style=\"font-weight: 400;\"> entering the GST system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers transitioning from the <\/span><b>Composition Scheme<\/b><span style=\"font-weight: 400;\"> to the regular GST scheme.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses whose previously <\/span><b>exempt supplies become taxable<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><b>What is the due date for filing ITC\u201101?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You must file Form ITC-01 within <\/span><b>30 days<\/b><span style=\"font-weight: 400;\"> of becoming eligible to claim the ITC. Depending on your specific business scenario, this 30-day countdown begins from:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date your GST registration is officially granted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date you officially opt out of the Composition Scheme.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The exact date your previously tax-exempt supplies become taxable.<\/span><\/li>\n<\/ul>\n<h3><b>Can I claim ITC on services in ITC\u201101?<\/b><\/h3>\n<p><b>No, you cannot.<\/b><span style=\"font-weight: 400;\"> Form ITC-01 is strictly limited to claiming ITC on physical <\/span><b>goods<\/b><span style=\"font-weight: 400;\"> (such as inputs held in stock, semi-finished goods, and finished goods). Services are explicitly excluded from claims under this form, regardless of when they were received or how vital they are to your business operations.<\/span><\/p>\n<h3><b>Do I need a CA certificate to file ITC\u201101?<\/b><\/h3>\n<p><b>Yes, but only if your claim exceeds a certain threshold.<\/b><span style=\"font-weight: 400;\"> If the total Input Tax Credit you are claiming across all tax heads (CGST, SGST\/UTGST, IGST) is more than <\/span><b>\u20b92 lakh<\/b><span style=\"font-weight: 400;\">, you are legally required to obtain and upload a certification from a practicing Chartered Accountant (CA) or Cost Accountant (CMA) before submitting the form.<\/span><\/p>\n<h3><b>What if I miss the ITC\u201101 deadline?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Missing the 30-day deadline has severe financial consequences: it results in the <\/span><b>permanent forfeiture<\/b><span style=\"font-weight: 400;\"> of your right to claim that specific ITC. The GST law currently provides no mechanism, grace period, or late fee option to condone delays or accept late filings for Form ITC-01.<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is Form ITC-01?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Form ITC-01 is a GST declaration used to claim Input Tax Credit on goods held in stock on a specific date. 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There is no provision for late filing or condonation of delay under current GST rules.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Form ITC\u201101 serves as a critical bridge between pre-registration inventory investments and post-registration tax credits in India&#8217;s GST framework. This declaration mechanism enables businesses to preserve legitimate input tax credit on goods held in stock when they obtain new GST registration or undergo specific status changes. Without this form, valuable tax credits embedded in existing<\/p>\n","protected":false},"author":151156506,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[],"class_list":{"0":"post-18943","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-gst-rates-goods-and-service-tax-rates-slabs"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156506"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=18943"}],"version-history":[{"count":1,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18943\/revisions"}],"predecessor-version":[{"id":18944,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18943\/revisions\/18944"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=18943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=18943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=18943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}