who has to file tran 2

Requirement to file FORM TRAN-2 The person aiming to claim ITC is registered under GST The registered person under GST is not registered under any pre-GST regime (VAT Act or Central Excise, Service Tax) Not in possession of an invoice or other documents evidencing payment of taxes Not a manufacturer under Central Excise or a supplier of services under Service Tax Closing stock lying on 30th June The registered person who satisfies all the above conditions must file FORM TRAN-2   Categories of closing stock held and to be shown in the form to claim ITC in Tran 2: Details of inputs held on stock on 1st July w.r.t any invoice/document evidencing payment of tax is not available with assessee. Credit on State Tax on the stock mentioned in point no.1 above

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