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Input Tax Credit Formats: EximGuru.com



GOODS AND SERVICES TAX RULES, 2017
INPUT TAX CREDIT FORMATS

List of Forms

Sr. No. Form No. Description
1 Form GST ITC – 1 Declaration for claim of input tax credit under sub-section (1) of section 18.
2 Form GST ITC – 2 Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18.
3 Form GST ITC – 3 Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished goods and capital goods in stock under sub-section (4) of section 18
4 Form GST ITC – 4 Details of goods/capital goods sent to job worker and received back.

Form GST ITC – 1

[See Rule _____]

Declaration for claim of input tax credit under sub-section (1) of section 18

Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)

1 GSTIN  
2 Legal name  
3 Trade name, if any  
4 Date from which liability to pay tax arises under section 9, except section 9 (3) and section 9 (4) [For claim under section 18 (1)(a) and section 18 (1)(c))]  
5 Date of grant of voluntary registration [For claim made under section 18 (1)(b)]  
6 Date on which goods or services becomes taxable [For claim made under section 18 (1)(d)]  

aim under section 18 (1) (a) or section 18 (1) (b)

Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed

Sr. No. GSTIN/ Registra tion under CX/ VAT of supplier Invoice * Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock Unit Quantity Code (UQC) Quantity Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.)
No. Date Central Tax State Tax UT Tax Integrate d Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
7 (a) Inputs held in stock
                         
                         
7 (b) Inputs contained in semi-finished or finished goods held in stock
                         
                         

• In case it is not feasible to identify invoice, the principle of first-in-first out may be followed

8. Claim under section 18 (1) (c) or section 18 (1)(d)

Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed

Sr. No GSTIN/ Registra tion under CX/ VAT of supplier Invoice */ Bill of entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, capital goods Unit Quantity Code (UQC) Qty Value** (As adjusted by debit note/cre dit note) Amount of ITC claimed (Rs.)
No. Date Central Tax State Tax UT Tax Integrated Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
8 (a) Inputs held in stock
                         
                         
8 (b) Inputs contained in semi-finished or finished goods held in stock
                         
                         
8 (c) Capital goods in stock
                         
                         
                         

* In case it is not feasible to identify invoice, principle of first in and first out may be followed

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice

9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)

10. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

Signature of authorized signatory _______________________________________

 Name

_______________________________________

Designation/Status ____________________________

Date --- dd/mm/yyyy

Form GST ITC -02

[See Rule – _______ ]

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under subsection (3) of section 18

1 GSTIN of transferor  
2 Legal name of transferor  
3 Trade name, if any  
4 GSTIN of transferee  
5 Legal name of transferee  
6 Trade name, if any  

7. Details of ITC to be transferred

Tax  Amount of matched ITC available Amount of matched ITC to be transferred
1 2 3
Central Tax    
State Tax    
UT Tax    
Integrated Tax    
Cess    

8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)

9. Verification

I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

Signature of authorized signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date --- dd/mm/yyyy

Form GST ITC -03

[See Rule – _______]

Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18

1. GSTIN  
2. Legal name  
3. Trade name, if any
4(a). Details of application filed to opt for composition scheme [ applicable only for section 18 (4)] (i) Application reference number (ARN)
(ii) Date of filing
4(b). Date from which exemption is effective [ applicable only for section 18 (4)]  

5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

Sr. No. GSTIN/ Registra tion under CX/ VAT of supplier *Invoice /Bill of entry Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods Unit Quantity Code (UQC) Qty Value** (As adjusted by debit note/cre dit note) Amount of ITC claimed (Rs.)
No. Date Central Tax State Tax UT Tax Integrated Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
5 (a) Inputs held in stock (where invoice is available)
                         
                         
5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)
                         
                         
5 (c) Capital goods held in stock (where invoice available)
                         
5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)
                         
                         
5 (e) Capital goods held in stock (where invoice not available)
                         

* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed

(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice

6. Amount of ITC payable and paid (based on table 5)

Sr.No . Description Tax payable Paid through Cash/ Credit Ledger Debit entry no Amount of ITC paid standard
          Central Tax State Tax UT Tax Integrated Tax Cess
1 2 3 4 5 6 7 8 9
1 Central Tax   Cash Ledger            
Credit Ledger            
2 State Tax   Cash Ledger            
Credit Ledger            
3 UT Tax   Cash Ledger            
Credit Ledger            
4 Integrated Tax   Cash Ledger
Credit Ledger            
5 CESS   Cash Ledger            
Credit Ledger            

7. Verification

I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

Signature of authorized signatory _______________________________________

Name

_______________________________________

Designation/Status ____________________________

Date - dd/mm/yyyy

Form GST ITC-04

[See Rule – _______]

Details of goods/capital goods sent to job worker and received back

1. GSTIN -
2. (a) Legal name -
(b) Trade name, if any -
3. Details of inputs/capital goods sent for job-work

GSTIN / Name of job worker if unregiste red Challan no. Challan date Goods Receipt date (In case of direct delivery to Job-worker) Place of Supply (State of recipient ) Description UQC Quantity Taxable value Type of goods (Inputs /capital goods) Amount of tax
Central Tax State Tax UT Tax Integrated Tax Cess
Rate (%) Amt Rate (%) Amt Rate (%) Am t. Rate (%) Amt Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
                                     

3A. Amendment of details of inputs/capital goods removed for job-work

Original details Revised details
GSTI N / Name of Job worker Challan no. Challan date GSTI N / Name of Job worker Challan No. Challan Date Goods Receipt date in case of direct delivery to Job worker. POS (place of Supply) Description UQC Quantity Taxable value Type of goods (Inputs/ capital goods) Amount of tax
Central Tax State Tax UT Tax Integrated Tax Cess
Rate (%) Am t. Rate (% ) Amt . Ra te ( % ) Rate Amt Rate (%) Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
                                           

4. Details of inputs/capital goods received back from job worker or sent out from business place of job-work

GSTIN / Name of job worker Received back/sent out directly Original challan No. Original challan date Invoice details in case of sent out directly Description UQC Quantity Taxable value Type of goods (Inputs/ capital goods) Amount of tax
No. Date Central Tax State Tax UT Tax Integrated Tax Cess
Rate (%) Amt. Rate (%) Amt. Rate (%) Rate Rate (%) Amt. Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
                                       
                                       

4A. Amendments of Details of inputs/capital goods received back or disposed of from business place of job-work

Received back/se nt out directly Original details Revised Details Amount of tax involved on goods received Amount of tax involved on goods received
GSTIN / Name of job worker Challan no. Challan date Challan no. Challan date Invoice Details in case of sent out Directly Description UQC Quantity Taxable value Type of goods (Inputs/ capital goods) Central Tax State Tax UT Tax Integrated Tax Cess
No. Date Rate (%) Amt. Rate (%) Amt. Rate (%) Amt . Rate (%) Amt . Amt. Amt
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

5. Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom

Place
Date

Signature
Name of Authorized Signatory ….……………………
Designation /Status……………………………………


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