Forms for Claiming Input Tax Credit (ITC) under CGST Rules 2017 (ITC 1 to ITC 4)

Forms for Claiming Input Tax Credit (ITC) under CGST Rules 2017 (ITC 1 to ITC 4)

Forms notified by CBIC for Taxpayers for claiming Input Tax Credit (ITC) under the CGST Rules 2017 (i.e. ITC 1 to ITC 4), are as under:

Form No. Description 
Form GST ITC 1 Declaration for claim of input tax credit under sub-section (1) of section 18 [See rule 40(1)]
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 [See rule 41(1)]
Form GST ITC 2A Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 [See rule 41A]
Form GST ITC 3 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 [See rule 44(4)]
Form GST ITC 4 Details of goods/capital goods sent to job worker and received back [See rule 45(3)]

It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 28 June 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 28 June 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

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