Taxpayers, who were unregistered person under existing law, have been provided with facility to fill Form TRAN-2 on GST Portal, to give statement to avail credit on goods held in stock on the appointed day, in respect of which they were not in possession of any document evidencing payment of duty [refer Rule 117(4) of CGST rules].

GST TRAN 2 is now available on GST Portal

More Under Goods and Services Tax

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