Student
22 Points
Posted on 17 August 2017
For Claiming ITC on Closing VAT and CENVAT you have to follow these procedures and file the prescribed forms.
| Form type |
Who can file |
Who cannot file |
When to file |
| TRAN 1 |
Registered persons under GST, may be registered or unregistered under old regime |
Those registering under GST as composition dealer |
Within 90 days of 1st July i.e. 28th September 2017 |
| TRAN 2 |
Registered persons under GST but unregistered or under old regime
A dealer or trader who does not have documents of duty paid |
A manufacturer registered under excise
A service provider registered under service tax |
Monthly from July 2017 to December 2017 |