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GST TRANS - 1 (Only auto mobile dealers)

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Overview of FORM TRAN-1 Every registered person under GST who wishes to claim ITC for closing stock must file within 90 days of 1st July The form is to be filed by every person registered under GST irrespective of being registered or not under pre- GST regime. The form requires exhaustive details of the following: Registration number under pre- GST regime (Central Excise, VAT Act, Service tax) Tax period to which the last return filed under pre- GST regime pertains Date of filing of the above Details of description, unit quantity, value and type of goods (raw material, semi-finished/ finished goods) GSTIN of the supplier of goods HSN code of underlying goods

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