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of <h1>Form GST TRN-1: Claim Transitional Input Tax Credit on Existing Stock Under Final Draft Rules of June 4, 2017.</h1> The Transitional Input Tax Credit (ITC) and Stock Statement under GST TRN-01 relates to the transitional provisions established in the final draft rules dated June 4, 2017. These provisions facilitate the transition from the previous tax regime to the Goods and Services Tax (GST) system. Form GST TRN-1 is used to claim transitional ITC on existing stock, ensuring businesses can carry forward eligible credits into the new tax framework. This process is governed by statutory provisions, including relevant Acts, rules, and regulations, to ensure compliance and smooth transition for taxpayers.
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