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Transitional ITC / Stock Statement

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..... 2017 , with effect from 1st July, 2017, (i) in item (a), for the word, figures and brackets and 140 (6) , the figures, brackets and word , 140 (6) and 140 (7) shall be substituted; 3. The amendment vide notification no. 22/2017 dated 17.8.2017 , with effect from 1st July, 2017, in Serial No. 7, in item (b), - (a) after the word, figures and brackets, section 140 (5) , the words, figur .....

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..... Document (CTD)) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely:- Instructions: 1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRANS 3 besides availing .....

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