Declaration requirement for transitional supplies: file FORM GST TRAN-1 to claim input tax credit for supplies straddling the appointed day. Persons to whom clause (c) of sub-section (11) of section 142 applies must electronically submit FORM GST TRAN-1 within the period specified in Rule 117 or as extended, furnishing the proportion of supplies on which Value Added Tax or service tax was paid before the appointed day but made after the appointed day, and the Input Tax Credit admissible on that proportion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration requirement for transitional supplies: file FORM GST TRAN-1 to claim input tax credit for supplies straddling the appointed day.
Persons to whom clause (c) of sub-section (11) of section 142 applies must electronically submit FORM GST TRAN-1 within the period specified in Rule 117 or as extended, furnishing the proportion of supplies on which Value Added Tax or service tax was paid before the appointed day but made after the appointed day, and the Input Tax Credit admissible on that proportion.
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