tran2
savita deshpande (59 Points)
20 March 2018
what is Tran 2 . is Tran 2 is compulsory for every one
2 Replies
CA Shree Jain
(Chartered Accountant)
(1572 Points)
Replied 20 March 2018
Form GST Tran 2
The person who satisfies all of the following conditions must file Form Tran 2
- The person aiming to claim the ITC should be registered under GST but should not be registered under any pre-GST regime.
- The person should not possess any invoice or other documents that act as an evidence of payment of taxes.
- The person should neither be a manufacturer nor a supplier of services under Central Excise or Service Tax respectively.
- The closing stock should be lying on 30th June 2017.
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