Learn GST transition rules for works contracts, continuous supplies, and ISD. Discover how to determine tax liability and claim input credits.
When GST replaced the earlier indirect taxes, transitional provisions ensured businesses did not lose eligible credits and that in-progress transactions were handled fairly. These rules cover carry-forward of closing credit, goods in transit, stock on the appointed day, job-work goods and pending refunds, largely via TRAN-1 and TRAN-2. This guide explains the key transition scenarios.
but the goods or services were supplied after this date
Frequently Asked Questions
What are GST transitional provisions?
Rules that allowed carry-forward of eligible pre-GST credits and handled in-progress transactions at GST rollout.
What is Form TRAN-1?
The form used to claim carry-forward of eligible input tax credit from the earlier regime into GST.
How was stock on the appointed day treated?
Eligible credit on closing stock could be claimed under the transitional rules, subject to documentation.
Are transition claims still open?
The main window has closed, though courts have allowed limited filings in specific cases.
