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Home Acts & Rules Goods and Services Tax Final Rules (Draft) GST - TRANSITIONAL PROVISIONS - Final Rules 04-06-2017 Chapters List

GST - TRANSITIONAL PROVISIONS - Final Rules 04-06-2017

 
TRANSITIONAL PROVISIONS
Rule 1 : Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 2 : Declaration to be made under clause (c) of sub-section (11) of section 142
Rule 3 : Declaration of stock held by a principal and agent
Rule 4 : Details of goods sent on approval basis
Rule 5 : Recovery of credit wrongly availed
Forms
GST TRN-01 : Transitional ITC/Stock Statement
GST TRN-02 : Details of inputs held on stock on appointment date in respect of which he is not in possession of any invoice/ document evidencing payment of tax carried forward to Electronic Credit ledger.
 
 
 
 
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