Table 5b and 5c of GST trans form shall be used by registered VAT dealer to convert their VAT into SGST.
Table 5b requires the assessee to file all C Form, F Form and H / I Form which have been received by them.
Table 5C requires the assessee to file only those statutory forms which have not been still received by them. If the forms are not received then that credit cannot be coverted into SGST.
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