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During transition phase, every dealer registered under existing laws like VAT / Excise / Service Tax / Luxury Tax etc., is obliged to file the return forms to claim benefits provided under transitional provisions under GST.

There forms are listed below:

S. No. Return Form Number Why such return form required to file Time Limit to file the form
1. GST TRAN-1 1) To carry forward tax or duty credit carried forward under existing law

2) To claim input credit of VAT or service tax paid under previous law against outward supply out of which some supply is made after appointed day.

3) To provide detail of goods sent on approval basis

4) To provide detail of goods sent to Job worker

5) To declare Goods held by principal and agent

Within 90 days starting from appointed day
2. GST TRAN-2 To avail the scheme of input tax credits at the rate of 40% or 60% in lieu of Excise Duty or VAT At the end of each tax period

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