The unregistered taxpayers under the Goods and Services Tax (GST) law have been provided with a facility to fill form GST TRANS-2 on GST Portal.

The trans-2 form is used to avail credit on goods held in stocks on the appointed day, in respect of which they were not in possession of any document evidencing payment of duty as per rule 117(4) of Central GST (CGST) rule.

Source: Goods and Services Tax Network