tran2

Form GST Tran 2

The person who satisfies all of the following conditions must file Form Tran 2

1. The person aiming to claim the ITC should be registered under GST but should not be registered under any pre-GST regime.
2. The person should not possess any invoice or other documents that act as an evidence of payment of taxes.
3. The person should neither be a manufacturer nor a supplier of services under Central Excise or Service Tax respectively.
4. The closing stock should be lying on 30th June 2017.