The document is a checklist for GST compliance and reporting prepared by R G N L and Co., Chartered Accountants, aimed at helping businesses manage their tax credits and compliance requirements. It outlines specific points needing detailed information related to carried forward tax credits, inputs in stock, and goods sent to job-workers, among others, from various periods. The checklist serves as guidance for businesses to ensure proper documentation and compliance with GST regulations.

1. R G N L and Co.
Chartered Accountants
Your mentor for GST compliance and Reporting
Know your worth, take control of your business.

2. Prepared by:
RGNL and Co.
Mail: cargnl2016@gmail.com
Contact:9892521928
Checklist for
Trans-1

3. Point 5. Amount of tax credit carried forward in the return filed under
existing laws
Only those taxes which are shown as carried forward in the last return filed by the dealer (all
returns under previous law were filed)
Details Required for 5(a) Amount of Cenvat credit carried forward to electronic
credit ledger as central tax:
Does this provision applies to your business?
Required form ER-1?

4. Details Required for 5(b) Details of statutory forms received for which credit is
being carried forward :
Period from 1st April 2015 to 30th June 2017
All H/I-Form for the above period ?
All C-Form for the above period ?
All F-Form for the above period ??

5. Details Required for 5(c) Amount of tax credit carried forward to electronic credit
ledger as State/UT Tax:
Turnover for which C-Form are pending and tax payable thereon?
Required Form 231 under MVAT act 2002?
Turnover for which F-Form are pending and tax payable thereon?
ITC credit reversal for above 2 points?
Turnover for which H/I-Form are pending and tax payable thereon?

6. Point 6. Details of capitals goods for which unavailed credit has not been
carried forward under existing law
Does this provision applies to your business?
Point 7. Details of the inputs held in stock in terms of sections 140(3),
140(4)(b) and 140(6)
Do you used to manufacture exempted goods but now they are part
of taxable supplies?
Do you used to pay tax at a fixed rate or fixed amount in lieu of tax
payable under existing law ?

7. Point 8. Details of transfer of Cenvat credit for registered person having
centralized registration under existing law
Are you registered under centralized registration of existing law ?

8. Point 9. Details of goods sent to job-worker and held in his stock on behalf of
principal under section 141
Does this provision applies to your business?
Details Required for 9(a): Details of goods sent as principal to the job worker
1. GSTIN of Job Worker (if available):
4. Detail of goods with Job Worker:
a) HSN
b) Description
c) Unit
d) Quantity
e) Value
2. Challan No. & Date:
3. Type of Goods: (Semi finished/Inputs/Finished)

9. 1. GSTIN of manufacturer (if available):
4. Detail of goods with Job Worker:
a) HSN
b) Description
c) Unit
d) Quantity
e) Value
Details Required for 9(b):Details of goods held in stock as job worker on behalf of the
principal
2. Challan No. & Date:
3. Type of Goods: (Semi finished/Inputs/Finished)

10. Point 10. Details of goods held in stock as agent on behalf of the principal
under section 142 (14) of the SGST Act
Does this provision applies to your business?
Details Required for 10(a): Goods held as agent on behalf of the principal
1. GSTIN of Principal :
2.Detail of goods with Agent:
a) HSN
b) Description
c) Unit
d) Quantity
e) Value
f) Input Tax to be taken
Details Required for 10(b): Goods held by agent
2.Detail of goods with Agent:
a) HSN
b) Description
c) Unit
d) Quantity
e) Value
f) Input Tax to be taken
1. GSTIN of Principal :

11. Point 11. Details of credit availed in terms of Section 142 (11 (c ))
Does this provision applies to your business?
Details Required for 11 :
1. Registration No of VAT :
2. Service Tax Registration No. :
3. Invoice/document no. :
4. Invoice/ document date:
5. Tax paid
a) Service Tax
b) VAT
Supplies on which both service tax & VAT is paid under existing law and supplies made
after the 1st July,2017.

12. Point 12. Details of goods sent on approval basis six months prior
to 1st July,2017 i.e from 1st January,2017 to 30th June, 2017.
Does this provision applies to your business?
Details Required for 12:
1. Document no. (challan no. against which the goods is been sent) :
2. Document date (date on which the goods is been sent) :
3. GSTIN no. of recipient (if any):
4. Name of recipient:
5. Address of recipient:
6.Detail of goods sent on Approval:
a) HSN
b) Description
c) Unit
d) Quantity
e) Value

13. Thank you!