Form GST ITC – 01 (Declaration for claim of input tax credit under sub-section (1) of section 18)

Form GST ITC – 01

[See rule 40(1)] 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)©
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)©)]
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)]

 

 

 

 

7. Claim 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/ Reg­is­trat ion under CX/ VAT of supplier	Invoice *		Descrip­tion of inputs held in stock, inputs con­tained in semi-fin­ished or fin­ished goods held in stock	Unit Quan­tit y Code (UQC)	Quan­ti ty	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) © 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/ Reg­is­trat ion 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/cred it note)	Amount of ITC claimed (Rs.)
		No.	Date					Cen­tral Tax	State Tax	UT Tax	Inte­gr ated 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 © Cap­i­tal goods in stock

 

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

** 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]
10. Name of the Firm issu­ing certificate
11. Name of the cer­ti­fy­ing Char­tered Accountant/Cost Accountant
12. Mem­ber­ship number
13. Date of issuance of certificate
14. 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 autho­rised sig­na­to­ry                                                                              

Name

Designation/Status Date  —  dd/mm/yyyy

Down­load Form GST ITC – 01 in Word Format