CGST RULES, 2017 UNDER THE TRANSITIONAL PROVISIONS

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....GST TRAN-1, within ninety days of the appointed day. The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the Electronic Credit Ledger of the applicant maintained in FORM GST PMT-2 on the common portal. Form GST TRAN-2 is available for dealers and traders who have registered for GST after being previously unregistered. If a dealer does not possess a VAT or exci....

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.... declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. 6.4. Rule 120 of the CGST Rules, 2017 states that every person having sent goods on approval under the existing law and to whom Sub-section (12) of Section 142 of the CGST Act, 2017 applies within the period specified ....