https://www.taxtmi.com/acts?id=28466 Registered persons must file FORM GST TRAN-1 within ninety days of the appointed day, subject to permitted extensions, to specify and claim eligible input tax credit; TRAN-1 must itemise capital goods credits, stock details, or supplier/invoice particulars as applicable. Claimed amounts are credited to the electronic credit ledger. Unregistered persons at the appointed day may claim limited proportionate credit on stocked goods without excise documents under a six-period scheme, subject to conditions, payment on subsequent supplies, periodic TRAN-2 statements, and identifiable storage of stock. en-us Thu, 29 Jun 2017 15:23:17 +0530 Tue, 04 Nov 2025 11:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28466 Registered persons must file FORM GST TRAN-1 within ninety days of the appointed day, subject to permitted extensions, to specify and claim eligible input tax credit; TRAN-1 must itemise capital goods credits, stock details, or supplier/invoice particulars as applicable. Claimed amounts are credited to the electronic credit ledger. Unregistered persons at the appointed day may claim limited proportionate credit on stocked goods without excise documents under a six-period scheme, subject to conditions, payment on subsequent supplies, periodic TRAN-2 statements, and identifiable storage of stock. Act-Rules GST Thu, 29 Jun 2017 15:23:17 +0530 https://www.taxtmi.com/acts?id=28466