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<h1>Transitional Input Tax Credit: dealers must claim admissible credits through prescribed TRAN 1 procedures within the statutory claim period.</h1> Transitional relief under sections 139-142 permits eligible taxpayers to claim CCF, CENVAT credit on capital goods, and credit for tax paid on unsold stocks by filing Form GST TRAN-1 within the prescribed period. Entitlement requires admissibility under GST, filing of prior returns, and supporting tax invoices or purchase documents; where invoices are absent, fixed percentage credits apply. Specific TRAN-1 statements and TRAN-2 monthly statements must detail stocks, invoices, CST-related adjustments, and job-work or post-appointed-day receipt conditions.
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