Transitional ITC / Stock Statement

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..... 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) .....

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..... after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading "inputs.
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