Transitional Provisions

2. Declaration to be made under clause (c) of sub-section (11) of section 142

Every person to whom the provision of clause (c) of sub - section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN - 1 furnishing the proportion of supply on which VAT or service tax has been paid before the appointed day but the supply is made after the appointed day, and the ITC admissible thereon.

[Individual States may insert a proviso giving the details of methodology of calculation of the VAT paid which would be available as ITC of State Tax]