Section 13(3) in Telangana Value Added Tax Act, 2005
(3)A VAT dealer shall be entitled to claim-(a)input tax credit under sub-section (1), on the date the goods are received by him, provided he is in possession of a tax invoice;(b)input tax credit or sales tax credit under subsection (2) on the date of registration, provided he is in possession of documentary evidence therefor.
