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THE GOA GOODS AND SERVICES TAX FORMS 2017
TRANSITION

Body

Form GST TRAN - 1

(See Rule 117(1), 118, 119 & 120 )

Transitional ITC / Stock Statement

1. GSTIN -

2. Legal name of the registered person -

3. Trade Name, if any -

4. Whether all the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished:-Yes/No

5. Amount of tax credit carried forward in the return filed under existing laws:

(a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1) , Section 140 (4) (a) and Section 140(9) )

Sl. no. Registration no. under existing law (Central Excise and Service Tax) Tax period to which the last return filed under the existing law pertains Date of filing of the return specified in Column no. 3 Balance cenvat credit carried forward in the said last return Cenvat Credit admissible as ITC of central tax in accordance with transitional provisions
1 2 3 4 5 6
           
           
  Total        

(b) Details of statutory forms received for which credit is being carried forward

Period: 1st Apr 2015 to 30th June 2017

TIN of Issuer Name of Issuer Sr. No. of Form Amount Applicable VAT Rate
C-Form
         
         
Total
F-Form
         
         
Total
H/I-Form
         
Total    
     

(c) Amount of tax credit carried forward to electronic credit ledger as State/UT Tax(For all registrations on the same PAN and in the same State)

Registration No. in existing law

Balance of ITC of VAT and [Entry Tax] in last return C Forms F Forms ITC reversal relatable to [(3) and] (5) H/I Forms Transition ITC 2-(4+6-7+9)
    Turnover for which forms Pending Difference tax payable on (3) Turnover for which forms Pending Tax payable on (5)   Turnover for which forms Pending Tax payable on (7)  
1 2 3 4 5 6 7 8 9 10
                   
                   
                   
                   

6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2)).

(a) Amount of unavailed cenvat credit in respect of capital goods carried forward to electronic credit ledger as central tax

Sr. no

Invoice / Document no. Invoice / document Date Supplier's registration no. under existing law Recipients' registration no. under existing law Details of capital goods on which credit has been partially availed Total eligible cenvat credit under existing law Total cenvat credit availed under existing law Total cenvat credit unavailed under existing law (admissible as ITC of central tax) (9-10)
          Value Duties and taxes paid      
            ED/ CVD SAD      
1 2 3 4 5 6 7 8 9 10 11
                     
                     
    Total                

(b) Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax

(For all registrations on the same PAN and in the same State)

Sr. no

Invoice / Document no. Invoice / document Date Supplier's registration no. under existing law Recipients' registration no. under existing law Details regarding capital goods on which credit is not availed Total eligible VAT [and ET] credit under existing law Total VAT [and ET] credit availed under existing law Total VAT [and ET] credit unavailed under existing law (admissible as ITC of State/UT tax) (8-9)
          Value Taxes paid VAT [and ET]      
1 2 3 4 5 6 7 8 9 10
                   
                   
    Total              

7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140 (6) and 140 (7).

(a) Amount of duties and taxes on inputs claimed as credit excluding the credit claimed under Table 5(a) and 7(a)

Sr. no.

Details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock
  HSN as applicable Unit Qty. Value Eligible Duties paid on such inputs
1 2 3 4 5 6
7A Where duty paid invoices (including Credit Transfer Document (CTD))are available
Inputs
           
Inputs contained in semi-finished and finished goods
           
7B Where duty paid invoices are not available (Applicable only for person other than manufacturer or service provider) - Credit in terms of Rule 117 (4)
Inputs
           

(b) Amount of eligible duties and taxes/VAT/[ET] in respect of inputs or input services under section 140(5) and section 140(7):

registration number of the supplier or input service distributor Invoice number Invoice date Description Quantity UQC Value Eligible duties and taxes (Central taxes) VAT/[ET] Date on which entered in recipients books of account
1 2 3 4 5 6 7 8 9 10
                   
                   

(c) Amount of vat and entry Tax paid on inputs supported by invoices/documents evidencing payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3), 140(4)(b) and 140(6)

Details of inputs in stock Total input tax credit claimed under earlier law Total input tax credit related to exempt sales not claimed under earlier law Total Input tax credit admissible as SGST/UTGST
Description Unit Qty Value VAT [and Entry Tax] paid      
1 2 3 4 5 6 7 8
Inputs
               
               
Inputs contained in semi-finished and finished goods
               
               

(d) Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 117 (4)) (To be there only in States having VAT at single point)

Details of inputs in stock
Description Unit Qty Value Tax paid
1 2 3 4 5
         

Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also required.

8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))

Sl. No.

Registration no. under existing law (Centralized) Tax period to which the last return filed under the existing law pertains Date of filing of the return specified in Column no. 3 Balance eligible cenvat credit carried forward in the said last return GSTIN of receivers (same PAN) of ITC CENTRAL TAX Distribution document /invoice ITC of CENTRAL TAX transferred
            No. Date  
1 2 3 4 5 6 7 8 9
                 
                 
  Total              

9. Details of goods sent to job-worker and held in his stock on behalf of principal under section 141

a. Details of goods sent as principal to the job worker under section 141

Sr. No.

Challan No. Challan date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker
        HSN Description Unit Quantity Value
1 2 3 4 5 6 7 8 9
GSTIN of Job Worker, if available            
                 
  Total              

b. Details of goods held in stock as job worker on behalf of the principal under section 141

Sr. No.

Challan No. Challan Date Type of goods (inputs/ semi-finished/ finished) Details of goods with job- worker
        HSN Description Unit Quantity Value
1 2 3 4 5 6 7 8 9
GSTIN of Manufacturer            
                 
                 
  Total              

10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST Act

a. Details of goods held as agent on behalf of the principal

Sr. No.

GSTIN of Principal Details of goods with Agent
    Description Unit Quantity Value Input Tax to be taken
1 2 3 4 5 6 7
             
             
             

b. Details of goods held by the agent

Sr. No.

GSTIN of Principal Details of goods with Agent
    Description Unit Quantity Value Input Tax to be taken
1 2 3 4 5 6 7
             
             
             

11. Details of credit availed in terms of Section 142 (11 (c ))

Sr. no Registration No of VAT Service Tax Registration No. Invoice/document no. Invoice/ document date Tax Paid VAT paid Taken as SGST Credit or Service Tax paid as Central Tax Credit
1 2 3 4 5 6 7
             
      Total      

12. Details of goods sent on approval basis six months prior to the appointed day (section 142(12))

Sr No.

Document no. Document date GSTIN no. of recipient, (if applicable) Name & address of recipient Details of goods sent on approval basis
          HSN Description Unit Quantity Value
1 2 3 4 5 6 7 8 9 10
                   
  Total                

Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

  Signature
Place Name of Authorized Signatory
Date  
  Designation /Status

Instructions:

1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).

2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing credit in table 7A under the heading "inputs."