GST TRN-01
Transitional ITC/Stock Statement
Bills
Forms
GST TRN-01 of GST – Transitional Provisions – Final Draft Rules 04-06-2017
Form GST TRN-1
–
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Document 1
Form GST TRAN – 1
(See Rule )
Transitional ITC/ Stock Statement
1. GSTIN
–
2. Legal name of the registered person
3. Trade Name, if any –
4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-
Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
under existing
law (Central
Excise and
Service Tax)
2
Tax period to which
the last return filed
under the existing law
pertains
Date of filing
of the return
specified in
Balance cenvat credit
carried forward in the said
last return
Column no. 3
4
Cenvat
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(section140 (2)).
Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax
Recipients'
(a)
Sr.
Invoice / Invoice /
Supplier's
Document
document
Date
registration no.
under existing
law
law
no
no.
1
2
3
registration no.
under existing
Details of capital
Total cenvat
goods on which credit
has been partially
availed
Total eligible
cenvat credit
under existing
law
Total cenvat
credit availed
under existing
credit unavailed
law
Value
Duties and
taxes paid
under existing law
(admissible as
ITC of central tax)
(9-10)
ED/
SAD
CVD
4
5
6
7
8
10
11
Total
(b)
Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
Invoic Invoice Supplier's
no
e/
registration
Docu
ment
no.
docume no.
nt
under
Recipients'
registration no.
under existing
law
Details regarding ca
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ider) – Credit in terms of Rule 1 (4)
Inputs
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(b)
Amount of vat and entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to
electronic credit ledger as SGST/UTGST
Total Input tax credit
admissible as
Total input tax
credit claimed
under earlier law
Total input tax credit
related to exempt sales not
claimed under earlier law
SGST/UTGST
1
2
3
4
Inputs
5
6
7
8
Inputs contained in semi-finished and finished goods
(c)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 1 (4)) (To be there only in States
having VAT at single point)
Description Unit Qty
Details of inputs in stock
Value
Tax paid
1
2
3
4
5
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration no.
under existing
l
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inished)
1
2
3
4
GSTIN of Manufacturer
Total
Details of goods with job- worker
HSN Description Unit Quantity Value
7
8
9
10
Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
11
Sr.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Value
Input Tax to be taken
1
2
3
4
5
6
Details of goods held by the agent
GSTIN of Principal
Sr.
No.
1
Details of goods with Agent
Description
Unit
Quantity Value
2
3
4
5
Input Tax to be taken
6
11.
Details of credit availed in terms of Section 142 (11 (c))
Sr. no Registration No of Service Tax
VAT
Invoice/doc Invoice/
Registration No. ument no. document date
Tax Paid
1
2
3
4
5
6
Total
VAT paid Taken as SGST Credit
or Service Tax paid as Central Tax
Credit
7
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
12.
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