https://www.taxtmi.com/manuals?id=7772 Registered persons entitled to transitional input tax credit must submit an electronic declaration in FORM GST TRAN-1 within ninety days of the appointed day for credit to be credited to the Electronic Credit Ledger; previously unregistered dealers may use FORM GST TRAN-2 for stocks lacking VAT or excise invoices. Declarations must specify proportions of supplies where tax was paid pre-appointed day but supplied post-appointed day, stocks of inputs and goods held on the appointed day, and details of goods sent on approval. A single revision of TRAN-1 is permitted within the original time limit, and the rules provide for recovery of credit wrongly availed. en-us Wed, 26 Feb 2025 11:10:00 +0530 Wed, 11 Feb 2026 16:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7772 Registered persons entitled to transitional input tax credit must submit an electronic declaration in FORM GST TRAN-1 within ninety days of the appointed day for credit to be credited to the Electronic Credit Ledger; previously unregistered dealers may use FORM GST TRAN-2 for stocks lacking VAT or excise invoices. Declarations must specify proportions of supplies where tax was paid pre-appointed day but supplied post-appointed day, stocks of inputs and goods held on the appointed day, and details of goods sent on approval. A single revision of TRAN-1 is permitted within the original time limit, and the rules provide for recovery of credit wrongly availed. Manuals GST Wed, 26 Feb 2025 11:10:00 +0530 https://www.taxtmi.com/manuals?id=7772