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A Step-by-Step Procedure to File Online GST TRAN 1 Form

GST TRAN 1 Filing

The GST TRAN 1 is a transition form for the already registered taxpayers in old schemes who are filing the GST TRAN -1 form for availing their previous input tax credit accumulated from earlier purchased stock before the implementation of the GST. A lot of registered entities are under GST in the current time period which stuffed with their old tax credits and benefits, which is a concerned part of the transition. There is a variety of tax paid in the previous tax scheme, ranging from raw materials, semi furnished goods or on the items and material given to the job working process.

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    The business industry awaits this input credit on every 30th July, but this time the Goods and services tax transitions let them wait for the said process. It is one of the sensitive process understanding the value of tax which can be though as capital blockage till realization.

    Latest Update

    11th November 2022

    • The new guideline for transitional credit through GST TRAN-1 and TRAN-2 has been published via circular number 182/14/2022. Read more

    23rd October 2022

    • Advisory on filing TRAN forms has been issued for taxpayers in Daman and Diu & Ladakh. read more

    03rd October 2022

    • The GSTN has posted the advisory for filing the TRAN-1/TRAN-2 forms and claiming their transitional ITC. Read PDF

    12th September 2022

    • According to the Supreme Court order dated 22.07.2022 and 02.09.2022 in Filco Trade Centre vs. Union of India, guidelines for filing or revising TRAN-1 and TRAN-2 forms. Read PDF

    05th September 2022

    • In Tran 1 and Tran 2, the SC has granted an extension of four weeks to open a common portal. read more

    30th March 2022

    • The Delhi HC has issued the order for British Motor Car Company (1934) Pvt. Ltd about the manual filing of GST TRAN-1. Read PDF

    16th September 2021

    • The High court of Bombay released an order related to the allowed claim revision of Transitional Credit in TRAN-1 form. The decision favours the petitioner, Gayatri Agro Agencies.

    GST TRAN-1 Form Eligible & Non-Eligible Entities with Due Dates

    Form typeEligible EntitiesNon-Eligible EntitiesRevised Due Date of Filing
    TRAN-1GST Registered Individuals who were part or not of the previous tax schemeThose registering under GST as composition dealer1st October 2022 to 30th November 2022, Read guide

    Now Manually Modify GST Forms TRAN-1 and TRAN 2

    Amendment in GST TRAN-1 Form is a bigger job, as there are lots of technical issues and the request towards the amendment/ revision/ modification of TRAN1 Form was not permitted.

    Towards those who suffer from the correction of GST TRAN-1 and TRAN-2, the Bombay High court towards Ashoka Buildcon Ltd and others has previously said a judgment permitting a manual furnishing by the assessee. Form TRAN-1 must be furnished by every person who has the ITC on closing the stock and relocated to GST form VAT, Service Tax, or Central Excise. The balance of closing stock ruled by the business as of the date 1st July 2017 needs to be shown in TRAN-1 to avail input tax credit on the former stock in the GST regime.

    Form TRAN-2 would be furnished by the dealer or trader who has enrolled for the GST but was unregistered beneath the former regime. Those dealers who do not pose a VAT or excise invoice for the stocks which they held on 30th June 2017, could use the TRAN-2 to avail of the tax credit on the stock with them.

    In the mentioned above case, the Bombay High court has permitted 122 applicants to furnish that online, the applicant would furnish the same in a duration of 3 weeks.


    GST TRAN 1 Form Major Issues and Controversies

    The Form GST TRAN-1 is the issue for the GST transactions from the beginning of the incorporation of the GST. The Transition Form or TRAN-1 is furnished via those people who are entitled to avail the credit upon the tax which has previously paid the Pre GST regime. So to avail of the complete credit amount TRAN-1 is to be furnished. This credit can be filed by the means of the VAT or service tax.

    The Trans-1 Notice in Form 603

    There will be some problems with the Trans 1 notice in Form 603 because it is sent through the council to everyone and is entitled to be a hurdle for the original assessee. As the notices needed all the before records to be open and pointing towards the tiresome problem for the assessee to give the information again.

    The Strict Imposition of the Duration is Not Reasonable to Avail the Transitional Credit

    There is no other reason to impose the strict last date which takes towards the loss of these Input Tax Credit for these individuals. No reason is the mandatory consequence of the effective quality that is to be refused in the instant case. Moreover, the ITC loses points on the businesses of the people making them helpless to do the business and will taken off the right towards freedom.

    Failure to File Tran-1 Because of Technical Problems on GST Portal

    The GST dept will not notice from the orders of the several High court directions to reopen the portal for furnishing the TRAN-1 or to accept the manual TRAN-1. The council is technically glitched to permit the assessee to furnish or revise the TRAN-1.

    Here is the Step by Step Guide for Filing GST TRAN-1 Form Online

    We have consolidated the steps for filing the TRAN-1 form online to ease the complete nature of GST forms for the taxpayers. We have included break-down PDF parts to elaborate each point for discarding any silly mistakes done by registered entities.


    Step 1 to Step 4: Basic Details to be Filled before Starting the Form Procedure

    • After logging, choose services then choose returns and click on the transition form ( services > Returns > transition forms)
    • The tabs of transition forms TRAN 1/TRAN 2/ TRAN 3 can be seen in the topmost band. By default, the tiles of Form TRAN-1 and TRAN-3 are visible
    • Click the option ‘yes’ or ‘no’ for further choice, whether all the returns required under relevant earlier laws for the period of six months immediately preceding the appointed date have been furnished. Relevant tables can be seen in form GST TRAN 1, according to the option selected
    • Input any required details in each tile and press save button at the bottom. The system will conclude the entries and if there is any validation error, the system will show status as processed with an error. Clicking the edit button against that entry the nature of validation error can be seen in the topmost area of the screen.
    GST TRAN-1 Table 1-4

    Step 5: Carried Forward Tax Credit in the Return Filed under Current Law System

    5. Declare the details of the amount of tax credit carried forward in the returns filed under relevant earlier laws and admissible as GST credits, by clicking on the tile 5(a), 5(b), 5(c).

    • A – The registration numbers under earlier laws mentioned in the below table in another table of TRAN 1 needs to be  same as declared by the taxpayer in registration form otherwise system will display validation error
    GST TRAN-1 Table 5a
    • B – If the taxpayer has failed to furnish any registration number of earlier laws, he may use the non-core registration amendment facility declared it in the registration details and subsequently file TRAN 1
    GST TRAN-1 Table 5B
    • C – Tax credit amount brought forward to the electronic credit ledger as State tax/UT Tax (Registrations for all on the same PAN and State)
    GST TRAN-1 Table 5C

    6. Details of capitals goods for which unavailed credit has not been carried forward under existing law (section140 (2))

    GST TRAN-1 Table 6A
    GST TRAN-1 Table 6B

    7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 140(5) and 140(6).

    GST TRAN-1 Table 7A
    GST TRAN-1 Table 7B
    GST TRAN-1 Table 7C
    GST TRAN-1 Table 7D

    8. Declare the details of tax paid under earlier laws and credit admissible on inputs (goods), And services received in the time period of 30 days (60 days in a case of extension) of an appointed day in table 7(c)

    GST TRAN-1 Table 8

    9. Announce details of transfer/distribution of Central tax credit claimed in Table 5 (a) on account of CENVAT credit carried forward in last return for registered person centralized registration under service tax by clicking on the tile 8.

    A – In tile 8, you are allowed to enter only GSTIN of receivers that have the same PAN as the taxpayer furnishing details in TRAN 1. The transferred central tax ITC will be posted to the ITC ledger of the recipients.

    GST TRAN-1 Table 9A and 9B

    10. Declare details of goods sent to job worker and held in his stock on behalf of the principal (by both job worker and the principal) by clicking on the tile 9(a) & 9(b).

    GST TRAN-1 Table 10 A and 10 B

    11. Declaration of details ( by both the agents and the principals) of goods were held in stock by agents on behalf of the principle and its admissible ITC agents by clicking on the tile 10(a), 10(b).

    GST TRAN-1 Table 11

    12. Declare details of transition credit availed on transaction subject to both service tax and VAT on which tax has been paid under earlier laws and are also taxable under GST by clicking on the tile 11.

    GST TRAN-1 Table 12

    Verification

    GST TRAN 1 Verification

    13. Declare details of goods sent on approval basis six months prior to the appointed Day by clicking on the tile 12.

    14. Click on Submit button to freeze the TRAN 1

    • Please note that after submission, no modification is possible Hence ensure that details are filled accordingly and correctly before clicking on submit button.

    15. On successful submit of TRAN 1 the transition credit claimed in the details provided would be posted to Electronic credit ledger however it can be utilized only after filing of TRAN 1 by signing it.

    16. Click on file button using DSC or EVC.

    17. Message regarding successful filing will be displayed and an acknowledgment will be generated.

    18. The ITC posted in electronic credit ledger post successful filing can be used to offset liabilities of GSTR 3B (July 2017) or any other subsequent Returns.

    Note:- All the entries must be filled with either Zero or Nil, No single entry must be sent blank.

    Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

    Published by Subodh Kumawat
    Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally. View more posts
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    113 thoughts on "A Step-by-Step Procedure to File Online GST TRAN 1 Form"

    1. Sir, I have successfully filed revised TRAN-1 for Credit carried forward in 5a & 5c on dated 3.11.22, but till date credit not shown in Electronic Credit ledger.
      Please Guide.

    2. Is GST Trans 1 compulsory even if I don’t want to take advantage of tax input available to me from previous vat systems.

    3. sir, vat I entered by mistake in col.7d as per vat return anx29 but I did not file TRAN2 SINCE IT IS INELIGIBLE I REVERSED IN MARCH 2019 3B RETURN NOW THE CTO ASKED ME TO PAY
      THOUGH NOT AVAILABLE OR NOT UTILIZED PLEASE ADVISE

      REGARDS
      RAMIAH

    4. Sir, I filed TRAN1, and the amount mentioned in col.5(c) ontran1 credited in the ledger. I by oversight mentioned the amount as stock in 7(d) col. of tran1 but I did not file tran2 and hence not credited in the ledger though it is not credited in the ledger due to pressure of CTO. I reversed in 3Bof march2019. even then the transferred new CTO asked me to pay whether it is credited in the ledger or not you have claimed in tran1. Please advise.

      Regards Jayara

    5. Dear Sir,
      Apart from carrying forward the balance of cenvat credit of E R 1 return of June 2017, we had some invoices left with us on which we had not taken credit but incorporated in Trans 1. Is it admissible as ITC under the GST Act?

      Please advise which section/ sub-section of the GST Act allows it.
      Regards

    6. We have received notice for verification of transition credit claimed in TRAN-1 and we need to provide the copy of TRAN-1 to the Superintendent, GST Office, Mohali.

      Can we take the printout of filed TRAN-1 from the GST portal? If yes, kindly share the process, please. I shall be highly grateful to you.

    7. We couldn’t submit TRAN 1 because of some technical problem or some data error problem many dealers facing the same problem in GST Portal & many time we request by mailed in helpdesk@gst.gov.in but we didn’t get any response so government should be reopened GST portal TRAN 1 for 2 to 3 week. otherwise, allow the 2nd option for those dealers who didn’t file TRAN 1.

    8. Sir,

      We filed TRAN-1 but Rs. 10000/ we claimed more, we tried to reverse the amount, while filing GSTR3B but the system is taking another 10000/- in SGST Head? how to Reverse/ solve please advice me.

      1. Ensure that the status was changed from ‘submitted’ to ‘filed’ while filing Trans-1. On the successful filing of the form, ITC claimed in Trans-1 gets credited to the Electronic credit ledger.

    9. Tran 1 Submitted but not Filed At the time of filing system shows Error & system failure. Now GSTR 3B for the month of Dec2017 onwards, when filing GSTR 3B it shows Tran 1 submitted but not filed. Please help me with the filing of GSTR3B from December 2017 onwards the department will show under default Section please suggest any solution for filing GSTR-3B.

      1. In case TRAN-1 is not filed due to system failure but submitted, please contact to GSTN helpdesk as in case of technical errors as GSTR-3B cannot be filed without filing TRAN-1. Please attach screenshots of the same so that penalty shall be waived off later.

    10. Sir, we are submitted Tran 1. but we are not submitted digital signature in Tran 1. How to take excess input in June month 2017?

    11. I HAVE FILE TRAN 1 BUT FORGOT TO SUBMITTED AND I AM FILING GSTR3B DEC BUT THEIR IS ERROR THAT FIRST SUBMIT TAN 1 AND FILE THE GSTR 3B DEC AND AGAIN WE GOING TO SUBMIT TAN 1 AGAIN ERROR IS TIME IS OVER IT IS SHOWING MY GSTR3B IS PENDING FROM DEC WHAT TO DO? PLEASE REPLY

    12. The filing of declaration in TRAN-1 is not available now as the due date is over. Error with GSTR 3B FILED …….PLEASE SOLVE THIS SOLUTION WITH ERROR.

    13. We couldn’t file TRAN 1 because of some technical problem or some data error problem many dealers facing the same problem in GST Portal & many time we request by mailed in helpdesk@gst.gov.in but we didn’t get any response so government should be reopened GST portal TRAN 1 for 2 to 3 week. otherwise, allow the 2nd option for those dealers who didn’t file TRAN 1.

      1. Reopen GST portal to file revised Trans 1: Allahabad HC court gives 2 weeks to govt. to re-open from their judgement date, let’s see what happens next?

        1. we filed Trans 1 but by mistake, we have not to credit taken against cenvat credit. Can we revised our trans-1 form, please advise to take cenvat credit balance.

    14. Is there any way to view e-filed Tran 1? I filed Tran 1 but unable to file Tran 2 as I got a message saying that Please file TRAN 1 before entering details here.

      When I filed Tran 1 I entered the qty and value as on 30/06/17 in 7(a)B. There were 2 consignments which I received in July so I entered the qty and value of these in 7(b). Is that right or should I have included these in 7(a) B?

    15. 1 Sir, I am filling the Trans 1 and enter 60% amount credit Also but 60% amount is not reflected in Electronic Credit ledger. Can we eligible for Trans 2? We are registered under Excise Act, Service tax Rule and Vat. Please Guide.

      2 What is Difference between Trans 1 Trans 2 And Trans 3? Please Guide

    16. Sir, I am from Andhra Pradesh. In TRAN 2. I have given sale details as required for CGST for state tax it is showing msg “5 – Credit on State Tax on the stock (To be there only in States having VAT at the single point)”. Please let me know whether I have to furnish sale details here as don’t ANDHRA PRADESH Vat is single point tax or multi-point tax.

        1. Thanks for the reply sir. My query, I have given details of supply goods from opening stocks in 4 for claiming CGST but my problem is there is no such option like the same for claiming SGST.

          1. TRAN-2 form is only to be filed by traders who were not registered under earlier excise laws, and want to carry forward the excise duty paid on purchases as ITC under GST and excise duty was levied by central govt, so credit for the same under GST can only be availed under the heads CGST and IGST, that’s why there is no such option for SGST under TRAN-1.

            1. Thanks sir, sorry for asking again how to get ITC on stocks who were registered in both VAT and GST?

    17. Dear Sir, We have missed the revised date of filing Trans 1. What should be done for revised filing of Trans1 after due date please suggest.

    18. Hello sir, Please help me. When I was filed Trans-1, I could not understand that format, The Central Excise Credit balance available amount as per return put correctly and cenvat credit admissible value put zero. I want to know about the cenvat credit admissible value . Is it right or wrong sir pl help me.

      Regards sir

    19. I have submitted the TRAN-1 and the ITC is reflected in Credit Ledger. When I try to file the TRAN-1 with DSC (on 15/11/2017) it does not get filed. No error is showing. Please suggest what is the issue.

    20. Hello sir, Please help me. When I was filed Trans-1, I could not understand that format, The Central Excise Credit balance available amount as per return put correctly and cenvat credit admissible value put zero. Therefore my electronic credit ledger not showing CENVAT credit available. Now, what is the remedy to correct it? Please help me.

    21. Sir, please advice, can bill wise details also shown in TRAN 1 & TRAN 2, We are a service provider,(construction) & laying stock on 30 June 2017.

    22. Sir, We are a company under 1.5 Cr turnover, hence was not registered with Excise but registered with VAT. As on 30.06.2017, we have stocks under both type of invoices, supplies received with and without Excise invoices. Kindly let us know where to fill data for ITC on stocks as on 30.06.2017 on GSTN portal. Please be noted that we have not to avail any ITC on VAT.

      We have to avail ITC only on EXCISE. Please suggest which forms to fill.

      Regards

      1. Yes, you can claim credit and you have to file TRAN 1 if you have the supporting documents and invoices related to payment of excise duty and if you do not have supporting documents/invoices than you have to file TRAN 2.

    23. We have filed GST TRAN 1 with cenvat credit carry forwarded in excise return for the month of June-2017, but it shows processed with error, after checking we found that our central excise registration was not included while filing GSTIN application, now we have updated the application in non-core fields and is updated and ARN NO is also generated now can i file the GSTRTRAN1 again or I have to approach the department for help please advise as early as possible as I am eagerly waiting for your reply.

    24. Dear Sir, I want to submit the details for taking credit in the ratio of 60:40 but when I select the where the duty paying documents available the eligible input becomes zero. all good purchased from vat trader so I want to claim only 60% input.

    25. Hello sir, Please help me.

      When I was filing Trans-1, I could not understand that format, The Service tax Credit available amount as per return put correctly and admissible value put zero. Therefore my electronic credit ledger not showing CENVAT credit available. Now, what is the remedy to correct it?

      Please help me.

    26. Dear Sir,

      While We are add excise credit in TRAN – 1. It shows processed with error and after submitting our credit don’t came into our credit ledger.

    27. If you have submitted the trans-1 form then the ITC should get reflected in the electronic credit ledger. While uploading DSC it shows “Please submit before filing GSTN. After filing GSTR-3B it shows”You have submitted TRANS-1 but not filed on GSTN portal, so you need to file TRAN-1 first to claim ITC in GSTR_3B. Please help us.

    28. Hello, We are manufacturing company and we have to file Tran 1, We are having Credit of Excise duty as per Last Return of 30-06-2017, but do not have any credit Vat. Shall we require to fill the details of Received & Pending forms ‘C’ , ‘H’ in Tran 1 ? Please confirm

    29. We are Traders but having Excise Paid Invoice with us & Want to Avail the Credit of Excise Duty on stock as on 30-06-2017, Shall we require to submit the Details of Form C, H and F i.e. Received Forms & Pending Forms? Please confirm. We do not have any Credit of VAT (As per VAT Return).

    30. Hi, We are registered dealer filing our VAT returns regularly before GST came into effect. Now we want to file the TRAN-1 form to avail the input tax credit (only for the excise duty portion) for the stocks held for the last 1 year. All invoices are with us. Under what section (5,6,7, etc) in TRAN-1 do we have to upload the details on the GST portal?

      Thanks!

    31. SIR I HAVE FILLED THE TRAN-1 FORM ARN ALSO GENERATED AND SHOWS CREDIT IN LEDGER, WHILE FILING 3B, IT SHOWS AS BELOW

      “You have SUBMITTED TRAN-1 form but have not FILED it. You are requested to FILE the same before submitting this return”

    32. Is there any development on the issue where the status of credit is showing “Processed with Error” and credit is not getting reflected in the Electronic Credit Ledger. I understand that it is a technical issue. Many Assessees are facing this issue and are not able to TRAN 1 & file GSTR-3B Return. In case any resolution on this issue is experienced by any one, please share.

    33. DEAR SIR WE HAVE SUBMITTED TRANS 1 BUT THE THING IT IS NOT DOESN’T SEND OTP FOR TRANS 1 FIELD IT IS SHOWING SYSTEM ERROR FOR GSTIN, IF ANY FURTHER STEPS IS THERE PLEASE LET US KNOW, HOW WE CAN COMPLETE IT AND GET REFUND AMOUNT. PLEASE GIVE US ANSWER AS SOON AS POSSIBLE. CERTAINLY WE ARE REQUESTING SIR PLEASE HELP US .

      1. DEAR SIR WE HEVE SUBMITTED TRANS 1 BUT THE THING IT IS NOT DOESN’T SEND OTP FOR TRANS 1 FIELD IT IS SHOWING SYSTEM ERROR FOR GSTIN, IF ANY FURTHER STEPS IS THERE PLEASE LET US KNOW, HOW WE CAN COMPLETE IT AND GET REFUND AMOUNT. PLEASE GIVE US ANSWER AS SOON AS POSSIBLE. CERTAINLY WE ARE REQUESTING SIR PLEASE HELP US.

    34. I am having a doubt relating to Transitional input. Please help me for the same.
      I will quote and example for the same.

      Eg: There is a “DEALER” who is having Rs. 10 lakh worth of stock on 30th June 2017. The invoices lying with him only shows the VAT paid by him and not the excise as he is a Dealer and not a manufacturer. The DEALER wants to claim the Excise Duty portion in the stock lying with him in the purview of the 60:40 rule mentioned in Rule 117(4) (a)(ii).
      Now he wants to file the tran-1. In which point of the Tran-1 is he covered and what is the whole process for this dealer to claim the transitional input.

    35. Is there any development on the issue where the status of credit is showing “Processed with Error” and credit is not getting reflected in the Electronic Credit Ledger. I understand that it is a technical issue and will be resolved by the Infosys Technical Team. Many Assessees are facing this issue and are not able to file GSTR-3B Return. In case any resolution on this issue is experienced by any one, please share.

    36. I have filed Tran-1 but 2 nos entries are wrongly repeated in the same, what is the solution to rectify the same. Please suggest.

    37. I HAVE FILED TRAN-1 TODAY,BUT THE AMOUNT CARRIED FORWARD DOES NOT REFLECT IN THE ELECTRONIC CREDIT LEDGER ACCOUNT. EXCISE AMOUNT AND SERVICE TAX AMOUNT WHICH IS SHOWING IN THE LAST RETURN OF ER1 FILED HAS BEEN FILLED IN TRAN-1 COLUMN 5(a) IT IS SUBMITTED SUCCESSFULLY AND FILED SUCCESSFULLY, ARN IS GENERATED.

      CAN WE SEE FILLED DETAIL OR FILE THE AMENDMENT? WHAT IS THE SOLUTION ? PLEASE GUIDE.
      THANKS.

      1. If you have filed the trans -1 form then the ITC should get reflected in the electronic credit ledger. You cant file amendments in trans -1 form. If it is not getting reflected then you have to contact to GST helpdesk.

    38. We have filed GST TRANS-1 today. But the status is showing as ‘processed with error’. Our central excise details were not updated earlier. Now we have updated the same by filing for application for amendment in non-core field..We were going to utilise our excise credit for making GST payment…n we need to file GSTR 3B..will it be possible to utilise excise credit for gst liability. Is there any provision to revise trans 1? Please advise..

      1. V.Laxmaiah
        we have filed GST TRANS-1 today. But the status is showing as ‘processed with error’. Our central excise details were not updated earlier. Now we have updated the same by filing for application for amendment in non-core field..We were going to utilise our excise credit for making GST payment…n we need to file GSTR 3B..will it be possible to utilise excise credit for gst liability. Is there any provision to revise trans 1? Please advise..

        1. SIR I HAVE SUBMITTED THE TRAN-1 FORM AND SHOWS CREDIT IN LEDGER, WHILE FILING 3B, IT SHOWS AS BELOW

          You have SUBMITTED TRAN-1 form but have not FILED it. You are requested to FILE the same before submitting this return.

    39. Is there any option to input credit of paid CST. If i not interested to take transitional input tax benefit how to add old stock?
      Thank you sir.

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