Final Transition Rules Formats - Goods and Service Tax 04.06.2017 | Goods and Service Tax Forms - GST PDF Download

 Page 1


 
GOODS AND SERVICES TAX RULES, 2017  
TRANSISTION FORMATS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 2


 
GOODS AND SERVICES TAX RULES, 2017  
TRANSISTION FORMATS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) 
 
Sl. no. Registration no. 
under existing 
law (Central 
Excise and 
Service Tax) 
Tax period to which 
the last return filed 
under the existing law 
pertains 
Date of filing 
of the return 
specified in 
Column no. 3 
Balance cenvat credit 
carried forward in the said 
last return 
Cenvat Credit admissible 
 as ITC of central tax in 
accordance with transitional 
provisions 
 
1 2  3 4 5 6 
      
 Total     
 
(b) Details of statutory forms received for which credit is being carried forward 
Period: 1
st
 Apr 2015 to 30
th
 June 2017 
TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT 
Rate 
C-Form 
     
     
Total   
F-Form 
     
     
Total   
H/I-Form 
     
Total   
Page 3


 
GOODS AND SERVICES TAX RULES, 2017  
TRANSISTION FORMATS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) 
 
Sl. no. Registration no. 
under existing 
law (Central 
Excise and 
Service Tax) 
Tax period to which 
the last return filed 
under the existing law 
pertains 
Date of filing 
of the return 
specified in 
Column no. 3 
Balance cenvat credit 
carried forward in the said 
last return 
Cenvat Credit admissible 
 as ITC of central tax in 
accordance with transitional 
provisions 
 
1 2  3 4 5 6 
      
 Total     
 
(b) Details of statutory forms received for which credit is being carried forward 
Period: 1
st
 Apr 2015 to 30
th
 June 2017 
TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT 
Rate 
C-Form 
     
     
Total   
F-Form 
     
     
Total   
H/I-Form 
     
Total   
   
 
(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the 
same State) 
 
Registration 
No. in 
existing law 
Balance of 
ITC of VAT 
and [Entry 
Tax] in last 
return 
C Forms F Forms 
ITC reversal 
relatable to 
[(3) and] (5) 
H/I Forms 
Transition 
ITC 2-
(4+6-7+9) 
Turnover for 
which forms 
Pending 
Difference 
tax 
payable 
on (3) 
Turnover for 
which forms 
Pending 
Tax payable 
on (5) 
Turnover 
for which 
forms 
Pending 
Tax payable 
on (7) 
1 2 3 4 5 6 7 8 9 10 
                    
                    
                    
 
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).  
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax 
 
Sr. 
no 
Invoice / 
Document  
 no. 
Invoice / 
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 
cenvat credit 
under existing  
law 
Total cenvat 
credit availed 
under existing 
law 
Total cenvat 
credit unavailed 
under existing law 
(admissible as 
ITC of central tax) 
(9-10) 
Value Duties and 
taxes paid 
ED/ 
CVD 
SAD 
1 2 3 4 5 6 7 8 9 10 11 
           
           
  Total         
 
  
Page 4


 
GOODS AND SERVICES TAX RULES, 2017  
TRANSISTION FORMATS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) 
 
Sl. no. Registration no. 
under existing 
law (Central 
Excise and 
Service Tax) 
Tax period to which 
the last return filed 
under the existing law 
pertains 
Date of filing 
of the return 
specified in 
Column no. 3 
Balance cenvat credit 
carried forward in the said 
last return 
Cenvat Credit admissible 
 as ITC of central tax in 
accordance with transitional 
provisions 
 
1 2  3 4 5 6 
      
 Total     
 
(b) Details of statutory forms received for which credit is being carried forward 
Period: 1
st
 Apr 2015 to 30
th
 June 2017 
TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT 
Rate 
C-Form 
     
     
Total   
F-Form 
     
     
Total   
H/I-Form 
     
Total   
   
 
(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the 
same State) 
 
Registration 
No. in 
existing law 
Balance of 
ITC of VAT 
and [Entry 
Tax] in last 
return 
C Forms F Forms 
ITC reversal 
relatable to 
[(3) and] (5) 
H/I Forms 
Transition 
ITC 2-
(4+6-7+9) 
Turnover for 
which forms 
Pending 
Difference 
tax 
payable 
on (3) 
Turnover for 
which forms 
Pending 
Tax payable 
on (5) 
Turnover 
for which 
forms 
Pending 
Tax payable 
on (7) 
1 2 3 4 5 6 7 8 9 10 
                    
                    
                    
 
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).  
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax 
 
Sr. 
no 
Invoice / 
Document  
 no. 
Invoice / 
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 
cenvat credit 
under existing  
law 
Total cenvat 
credit availed 
under existing 
law 
Total cenvat 
credit unavailed 
under existing law 
(admissible as 
ITC of central tax) 
(9-10) 
Value Duties and 
taxes paid 
ED/ 
CVD 
SAD 
1 2 3 4 5 6 7 8 9 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. 
no 
Invoic
e / 
Docu
ment  
 no. 
Invoice 
/ 
docume
nt  
 Date 
Supplier’s 
registration 
no.   
under 
existing  
 law 
Recipients’ 
registration no.  
under existing 
law 
Details regarding capital 
goods on which credit is 
not availed 
Total eligible 
VAT [and ET] 
credit under 
existing  
law 
Total VAT [and 
ET] credit availed 
under existing law 
Total VAT [and ET] 
credit unavailed under 
existing law 
(admissible as ITC of 
State/UT tax) (8-9) 
Value Taxes paid 
VAT [and ET] 
 
1 2 3 4 5 6 7 8 9 10 
          
          
  Total         
 
7.  Details of the inputs held in stock in terms of sections 140(3), 140(4)(b) and 140(6). 
(a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) and 7(a) 
  
Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock 
HSN (at 6 digit level) Unit Qty. Value Eligible Duties paid on such inputs 
1 2 3 4 5 6 
7A Where duty paid invoices or any other document  are available 
Inputs 
      
Inputs contained in semi-finished and finished goods 
      
7B Where duty paid invoices  are not available (Applicable only for person other than manufacturer or 
service provider) – Credit in terms of Rule 1 (4) 
Inputs 
      
 
  
Page 5


 
GOODS AND SERVICES TAX RULES, 2017  
TRANSISTION FORMATS 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)) 
 
Sl. no. Registration no. 
under existing 
law (Central 
Excise and 
Service Tax) 
Tax period to which 
the last return filed 
under the existing law 
pertains 
Date of filing 
of the return 
specified in 
Column no. 3 
Balance cenvat credit 
carried forward in the said 
last return 
Cenvat Credit admissible 
 as ITC of central tax in 
accordance with transitional 
provisions 
 
1 2  3 4 5 6 
      
 Total     
 
(b) Details of statutory forms received for which credit is being carried forward 
Period: 1
st
 Apr 2015 to 30
th
 June 2017 
TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT 
Rate 
C-Form 
     
     
Total   
F-Form 
     
     
Total   
H/I-Form 
     
Total   
   
 
(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the 
same State) 
 
Registration 
No. in 
existing law 
Balance of 
ITC of VAT 
and [Entry 
Tax] in last 
return 
C Forms F Forms 
ITC reversal 
relatable to 
[(3) and] (5) 
H/I Forms 
Transition 
ITC 2-
(4+6-7+9) 
Turnover for 
which forms 
Pending 
Difference 
tax 
payable 
on (3) 
Turnover for 
which forms 
Pending 
Tax payable 
on (5) 
Turnover 
for which 
forms 
Pending 
Tax payable 
on (7) 
1 2 3 4 5 6 7 8 9 10 
                    
                    
                    
 
6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).  
(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax 
 
Sr. 
no 
Invoice / 
Document  
 no. 
Invoice / 
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 
cenvat credit 
under existing  
law 
Total cenvat 
credit availed 
under existing 
law 
Total cenvat 
credit unavailed 
under existing law 
(admissible as 
ITC of central tax) 
(9-10) 
Value Duties and 
taxes paid 
ED/ 
CVD 
SAD 
1 2 3 4 5 6 7 8 9 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. 
no 
Invoic
e / 
Docu
ment  
 no. 
Invoice 
/ 
docume
nt  
 Date 
Supplier’s 
registration 
no.   
under 
existing  
 law 
Recipients’ 
registration no.  
under existing 
law 
Details regarding capital 
goods on which credit is 
not availed 
Total eligible 
VAT [and ET] 
credit under 
existing  
law 
Total VAT [and 
ET] credit availed 
under existing law 
Total VAT [and ET] 
credit unavailed under 
existing law 
(admissible as ITC of 
State/UT tax) (8-9) 
Value Taxes paid 
VAT [and ET] 
 
1 2 3 4 5 6 7 8 9 10 
          
          
  Total         
 
7.  Details of the inputs held in stock in terms of sections 140(3), 140(4)(b) and 140(6). 
(a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) and 7(a) 
  
Sr. no. Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock 
HSN (at 6 digit level) Unit Qty. Value Eligible Duties paid on such inputs 
1 2 3 4 5 6 
7A Where duty paid invoices or any other document  are available 
Inputs 
      
Inputs contained in semi-finished and finished goods 
      
7B Where duty paid invoices  are not available (Applicable only for person other than manufacturer or 
service provider) – Credit in terms of Rule 1 (4) 
Inputs 
      
 
  
(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 
 
Details of inputs in stock Total input tax 
credit claimed 
under earlier law 
Total  input tax credit 
related to exempt sales not 
claimed under earlier law 
Total Input tax credit 
admissible as 
SGST/UTGST  
Description Unit Qty Value VAT [and Entry Tax] paid 
  
1 2 3 4 5 6 7 8 
Inputs 
        
        
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) 
Details of inputs in stock 
Description Unit Qty 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 
law 
(Centralized) 
Tax period to 
which the last 
return filed under 
the existing law 
pertains 
Date of filing 
of the return 
specified in 
Column no. 3 
Balance eligible 
cenvat credit 
carried forward 
in the said last 
return 
GSTIN of receivers 
(same PAN) of  ITC of 
CENTRAL TAX   
Distribution document 
/invoice 
ITC of 
CENTRAL TAX  
transferred 
No. Date 
1 2  3 4 5 6 7 8 9 
         
         
 Total