Transitional ITC / Stock Statement
GST TRAN – 1
GST
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Notes:
1. The amendment vide notification no. 17/2017 dated 27-7-2017, with effect from 1st July, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted
2. The amendment vide notification no. 22/2017 dated 17.8.2017, with effect from 1st July, 2017, (i) in item (a), for the word, figures and brackets “and 140 (6)”, the figures, brackets and word “, 140 (6) and 140 (7) shall be substituted;
3. The amendment vide notification no. 22/2017 dated 17.8.2017, with effect from 1st July, 2017, in Serial No. 7, in item (b), –
(a) after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets “and section 140(7)” shall be inserted;
(b) for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c) in the head
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A under the heading “inputs.
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Document 1
Form GST TRAN – 1
[See rule 117(1), 118, 119 & 120]
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:
Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a))
Registration no.
(a)
Sl. no.
Tax period to which the
Date of filing
under existing law
(Central Excise
last return filed under the
existing law pertains
of the return
specified in
Column no. 3
Balance cenvat credit carried
forward in the said last
return
1
and Service Tax)
3
4
5
Cenvat Credit admissible
as ITC of central tax in
accordance with transitional
provisions
6
2
Total
(b) Detail
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rward to electronic credit ledger as central tax
Invoice / Invoice /
(a)
Sr.
no
Document
no.
document
Date
Supplier's
registration no.
under existing
law
Recipients'
registration no.
under existing
law
Details of capital goods
on which credit has been
partially availed
Total eligible
Total cenvat
cenvat credit under credit availed
existing
under existing
Value
Duties and
taxes paid
law
ED/
SAD
CVD
law
Total cenvat credit
unavailed under
existing law
(admissible as ITC of
central tax) (9-10)
240
10
Recipients'
registration no.
under existing
(b)
Sr.
no
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)
Invoice /
Document
no.
Invoice / Supplier's
document registration
Date
no.
under
law
Details regarding capital goods
on which credit is not availed
Value
Taxes paid VAT
[and ET]
Total eligible
VAT [and ET]
credit under
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ET] in respect of inputs or input services under section 140(5):
Name of the Invoice
supplier
number
Invoice date
Description
Quantity
UQC
Value
Eligible
duties and
taxes
VAT/[ET]
241
Date on which
entered in
recipients books
of account
1 2 3 4 5 6 7 8 9 10
Description Unit Qty
Details of inputs in stock
Value
VAT [and Entry Tax] paid
(c)
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 under sections 140(3), 140(4)(b) and 140(6)
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
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT
at si
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rker under section 141
Sr.
No.
Challan
No.
1
2
Challan
date
Type of goods
(inputs/semi-finished/
Details of goods with job- worker
finished)
HSN
3
4
5
Description
6
Unit
7
Quantity
8
Value
9
GSTIN of Job Worker, if available
Total
Details of goods held in stock as job worker on behalf of the principal under section 141
Sr. No. Challan
No.
Challan
Date
Type of goods
(inputs/ semi-finished/
finished)
Details of goods with job- worker
1
3
4
HSN
5
Description
Unit
6
7
Quantity Value
8
9
GSTIN of Manufacturer
Total
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
Sr.
GSTIN of Principal
No.
Description
Unit
1
2
3
4
Details of goods with Agent
Quantity Value
5
Input Tax to be taken
6
7
b.
Details of goods held by the agent
243
11.
12.
Sr.
No.
GSTIN of Principal
Description
Unit
1
2
3
4
Details of cre
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