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Rules and conditions of Form GST TRAN 1 and TRAN 2

Any business that has not availed Input Tax Credit (ITC) on services or a closing stock can claim credit of tax paid under the pre-GST regime, irrespective of whether they are registered or unregistered under this regime. Depending on the possession of the evidence of payment of taxes and being registered under the pre-GST regime, Form Tran 1 and Tran 2 are to be filed.

In order to claim ITC (Input Tax Credit), you will have to submit your input tax credits according to the previous tax regime and then claim it under GST. For that, you will have to file your Tran 1 and/or Tran 2 form within 30th November and sell your old stock which you are planning to carry forward to the subsequent i.e. GST tax regime within six months from the appointed date (i.e. 1st July 2017).

Check your eligibility for the Transition Forms you need to file

Form TRAN 1 Form TRAN 2
  • It needs to be filed by every person who has closing stock under the GST regime, even if they were not registered under the pre-GST regime.
  • Not a registered person under any pre-GST regime.
  • Holds Closing stock on the appointed date (i.e. 1st July 2017)
  • The person doesn’t possess any document that acts as an evidence of payment of taxes.
  • The person is not a manufacturer in Central Excise.
  • The person is not a service provider under the Service Tax.

 

Form GST Tran 1

Rules

  1. Every person who is registered under the GST regime and wishes to claim the tax credit of ITC available under the pre-GST regime must file the Form Tran 1 within 30th November 2017.
  2. This form should be filed by every person who is registered under GST regime, even if he is not registered under the pre-GST regime if he wants to take credit of ITC available under the pre-GST regime.
  3. If a registered person has purchased capital goods and was unable to claim the full amount of tax paid during the purchase, the remaining amount can be claimed under GST.

 

Conditions to claim ITC

  1. A registered person can be a manufacturer or a provider of the exempted goods and/or services, works contractors availing abatement under 26/2012-ST, first or second stage dealer, a registered importer, depot of a manufacturer, or a person who is currently not liable for registration.
  2. The registered person shall be entitled to take in the inputs in finished goods held in the stock on the appointed day, inputs on the semi-finished goods, ECL, eligible credits on inputs.
  3. The entitlement in case of finished goods will be subject to the following conditions:
  • The stock is to be used for making supplies that are taxable under this Act
  • The person is eligible to take ITC on inputs under this Act
  • The person should have the invoice or the prescribed documents
  • These documents or invoices should not have been issued earlier than 12 months from 1st July
  • The supplier of the service is not eligible for abatement under this Act

 

Form GST Tran 2

The person who satisfies all the following conditions must file Form Tran 2

  1. The person aiming to claim the ITC should be registered under GST but should not be registered under any pre-GST regime.
  2. The person should not possess any invoice or other documents that act as an evidence of payment of taxes.
  3. The person should neither be a manufacturer nor a supplier of services under Central Excise or Service Tax respectively.
  4. The closing stock should be lying on 30th June 2017.

If the person wants to claim credit of State and Central Tax, following conditions should be fulfilled

  1. The state and central tax have been paid on supplies.
  2. The goods are not Nil rated or fully exempt from Excise Duty or under the State VAT Act.
  3. The registered person should have the document for procurement of these goods.
  4. The registered person should easily identify the stock of goods on which credit is allowed, which is why it should be stored in that way.
  5. The amount allowed should be credited to the ECL (Electronic Credit Ledger).

The above conditions in case of State Tax will be applicable if the States offer Tax on the MRP Scheme.

Latest Update:

  • The extended deadline also allows the taxpayers to file form TRAN 1 by November 30.

Have you Filed your GST Returns Yet?

Our experts at H&R Block can help you file all your GST returns and help you with GST compliance. Get your GST returns filed now!

Ankita Mathur
Ankita Mathur
Ankita is a CA by qualification and a tax advisor at H&R Block. She works as a senior advisor in the GST Centre of Excellence at H&R Block. She also specializes in matters of India & US individual taxes. Her job involves helping people understand their taxes in the most simplified ways and giving them sound advise on saving taxes.

164 Comments

  1. manish says:

    Is it mandotary to file trans 1 & trans 2 , even if one does’t claim any itc credit on stock of goods carried forward in GST

    • HRBlockIndia HRBlockIndia says:

      No, it is not mandatory to file TRAN 1 and TRAN 2 if you do not wish to claim ITC credit on stock of goods carried forward in GST.

      • Raj says:

        I have stock of around 5 lacs but have bills showing vat but no excise duty . How to calculate and how much can I claim itc

      • Avinash says:

        If I don’t file trans1 and trans2, where do we declare the opening stock as on 01-07-2017?

      • Hussain Rizvi says:

        Dear Sir/mam
        i m a textile composition dealer and i have a non taxable stock so i have to file tran 1 or 2 or not and where i can declare my non taxable stock and it is mandatory or not.

  2. gulshan kumar ajmani says:

    One needs file Trans 1 or 2 as the case may be only if he wishes to avail benefit of input credit lying as on 1.7.2017. If one does not file such return, he will simply not get the benefit that he any way does not wish to avail.

  3. subhash. says:

    Can I claim any ITC if payment of admk
    d

  4. Ankit says:

    Why access denied message generate when i logged in?
    I got a mail from gst.gov.in about mismatch during PAN validation.
    Plz fix this issue

  5. Latchmi N says:

    Client has closing stock in hand as on 30th June 2017 .. He is also having ITC under Vat as on 30/06/2017..For claiming ITC available ,we will file tran 1, on closing stock want to claim ITC, KINDLY clarify whether to file tran 1 or tran 2 for closing stock ITc reimbursement and pathway in gst portal for tran 1

    Thank u

  6. Parth Jalan says:

    Can tran-1 be filed at a later date. I do not wish to claim the credit for the month of July but aim to do so for the month of august. Can I file tran-1 after august 28th ??

  7. Ashok D Nichani says:

    Hi!

    I have 2 queries:

    1. Will I be able to claim the ITC for purchases made in July 2017 for the tax liability in July 2017 in GSTR-3B? If so, kindly guide me with the procedure for the same. If not, am I supposed to pay the entire amount due up-front by creating a challan to credit the Electronic Cash Ledger?

    2. Can I file the Tran-1 form before September 30, 2017 and claim the credit for the same in the returns filed for any of the subsequent months?

    Thanks in advance.

    • HRBlockIndia HRBlockIndia says:

      Hi,
      Lets provide the answer in the same order:
      1. ITC(GST) for purchases made in the month of July 2017 can be utilised against the liability for the month of July 2017.
      2. Last date of filing TRAN 01 is 90 days after the appointed date (i.e. 1st July). So TRAN 01 can be filed within the said time as prescribed by the law.

  8. Shivani Lad says:

    How much time we can filed Tran-1 and Tran – 2 of one specific period

  9. dharike says:

    i am the export party input 150154 i am not claimed refund so tran 1 fullfiil the amount tran form 1

  10. prakash says:

    I can not Find TRAN 1 or TRAN 2 in the GST Portal
    Hoe To Fill the Forms

  11. Girish says:

    I have stock of some 4 lacs value. I have registered under GST but I was not registered under any pre-GST regime. Can I declare my stock. If yes, where and when I should declare. If not, how should I sell my stock.

  12. Jitendra Singh says:

    Hi,
    I’m a Brick Kiln Owner (Bhattha) registered under UP-VAT Law and i had taken compound scheme under UP Government Law, in process of making brick i brought coal from Gujarat and paid 5% CST (with Form-38 Issued from VAT office under compound scheme) also purchased coal from Intra state (Local UP) paid 4% VAT from January 2017 to June 17, i have all invoice with me, can i avail this purchase as ITC in GST?
    After that i have finished Bricks in stock which i am taking into GST regime worth 70-80 lakh (approx 20 Lakh Brick such as price is not stable ever for bricks) so can i avail credit of ITC for Brick in stock also ?

    Please advice…. and i appreciate.
    8953620028

    • HRBlockIndia HRBlockIndia says:

      You can avail the ITC subject to certain conditions as specified under the law. Also please confirm whether you are registered in GST as a composite taxable person. If that is the case then you cannot avail such credit.

  13. abhishek says:

    can i claim itc on service tax paid on franchise amount in November 2016?

  14. yamini says:

    Kindly help . while filling Form TRANS 1 we had wrongly filled it left few columns by mistake . how do i rectify sir ,

  15. kajal maheshwari says:

    If a person registered under old regime and also registered under GST and Such a person does not have a excise invoice for stocks held by them on 30th June 2017. which form either TRAN 1 or TRAN 2 applicable or both forms applicable ?.

  16. ashwin says:

    I have two questions.

    1) I have started new business in july month and registered with GST in july only. Now i don’t have any goods lying in stock on 01.07.2017, so TRAN-1 is not required to be filed by me. That’s what i can understand. Please correct me if i am wrong. Now during my purchases for business set up i am having invoice for the month of june where VAT credit is mentioned. How can i avail VAT credit for those goods. Do still i need to file Tran-1. One more point, all the goods have been billed in june but received in july.

    2) How can i claim my ITC on machinery purchased for my business. ?

    • HRBlockIndia HRBlockIndia says:

      Please find the answer in the similar order as the question:
      1. You cannot avail the credit for VAT as your business itself has incorporated in the month of July.
      2. Report the same into your returns and confirm whether all conditions for availing credit are satisfied or not.

  17. Goutam says:

    How to edit TRAN-1 after Submitting it in case of local ITC ?

  18. Satish says:

    I have closing stock at 30.6.17 and in some invoices shown excise duty separate and in some invoices excise duty not shown separate than how I claim ITC of Excise duty in CGST?

  19. SUNIL says:

    we have filed trans 1 but it not shown in GSTR 3B HOW CAN WE ADJUST OUR LIABILITIES WITH TRANS 1 ITC

  20. OM JANGID says:

    Client has closing stock in hand as on 30th June 2017 .. He is also having ITC under Vat as on 30/06/2017..For claiming ITC available ,we will file tran 1, on closing stock want to claim ITC, KINDLY clarify whether to file tran 1 or tran 2 for closing stock ITc reimbursement and pathway in gst portal for tran 1

    Thank u

  21. DAISY says:

    i have vat ITC
    only which columns i will filled in TRANS 1 FORM

  22. sachin says:

    whether it is compulsory to fill forms detail if I am not Taking any transition credit of VAT but Taking credit of Cenvat, what if still some forms are pending and no vat credit available

  23. shyam khodecha says:

    What is the number that should be filled in 7(c) section of trans-1?

  24. SUNIL says:

    Dear sir / Madam, In the first template of TRAN 1 error message is show after submitting the CENVAT CREDIT as to processed with error.We have certain input on goods as on 30.06.17 which we filled in template 5 (a) and submitted. but its not shown in the credit ledger . please advice how can we filed the return thanks in advance

  25. slp says:

    Kindly help . while filling Form TRANS 1 we had wrongly filled it left few columns by mistake . how do i rectify sir

  26. PANKAJ says:

    I have filed TRAN-1 But some mistake is happen so i would like to correct it. Pl. guide how to correct it ?

  27. Anish Todarwal says:

    I am a reseller with only vat billing. The manufacturer is asking me to file trans 1 or 2 as per closing stock on 30.06.2017 to give me part of the difference amount to clear the loss that we are incuring due to tax rate changes. But as I dont have any ITC to claim, can I file TRANS1

  28. Tejas Panwala says:

    We have submitted Trans 1but missed out 1 entry under 7(A) how can it be rectified.

  29. Puneet says:

    I’ve closed closing stock. I purchased this stock from other state on C form and some part without c form by paying full VAT of other state.

    Do I need to file trans 1 form ?

    Please help me by answering this question

  30. Ravi Taparia says:

    Can Trans 1 be filed in Sep month, if I wish to take credit of closing stock later ?
    The GSTR-3 B has already been filed for the month of July’17.

  31. soniya says:

    can trans 1 can be revised

  32. UMESH PAUL says:

    Sir I just fill the trans 1 wrongly rs. 1460423 instead of 14604423 for itc claim on Saturday but not submitted and also digital signature do not use. But on Monday it is showing submitted and the Gst site does not allow us to modify the trans 1. Please guide us how can I cancel it and correct trans can be submitted or guide us how balance itc can be claimed. Please please give me any way otherwise my all futures will be lost as I am an employee and all my carrier will be finished. So please help me.

  33. Bass says:

    I’ve registered under Pre & Post GST regime as well.
    I have imported goods from other country in 1st week of June,2016.

    1. Whether I need to file TRAN-1?
    2. When is the last date to claim ITC? (in this case)
    3. ITC applicable in this case?

    Thanks

  34. SUBRATA GANGULY says:

    I have submitted trans-1 but inadvertantly credit carry forwarded short shown in 5 (a), missed out 7 (a), 7 (b) & 9 (b). How can I rectify it. Please guide me and help me to rectify it.

  35. Shelu says:

    IS THEIR ANY POSSIBILITY OF CORRECTING TRANS 1 FORM AS WE HAVEN’T TAKEN CREDIT OF FEW ITEMS?

  36. SUBRATA GANGULY says:

    I have submitted & filed trans-1 but missed out 7 (a), 7 (b). Is there any provision to rectify it. Please help me with proper solution.

  37. UMESH PAUL says:

    Please reply

  38. shankar lal acharya says:

    I have to collect 40% of Central Declaration Forms/ E-1 forms from out station party, if i file Trans-1 form now , may i would be able to file Trans-1 form in next time, Return under GST 3B can be filed before filing Trans-1.

  39. shankar lal acharya says:

    C FORMS – FORM -F, & FORM -H, MENTIONED IN TRANS-1 RETURN, BUR FOR FORM E-1, NOT MENTIONED IN TRANS-1 RETURN, DUE & DIFFERENTIAL TAX BE MENTIONED AGAINST FIRST 3 STATUTORY FORMS [ C, F, H ], BUT WHERE TO MAKE ENTRIES FOR FORM E-1 [ SUBSEQUENT SALES UNDER E-1], WHICH ARE DUE TO BE COLLECTED FROM SUPPLIERS.

  40. M K JALAN says:

    SIR,
    WE WERE FIRST STAGE DEALER AND HOLDING EXCISE PAID STOCK AS ON 30.06.2017.WE ALSO HAVE DUTY PAID INVOICES OF SUCH CLOSING STOCK.ALL OUR PURCHASE WAS INTERSTATE HENCE NO ANY CARRYFORWARD INPUT VAT CREDIT.

    PLEASE ADVICE WHERE TO SHOW ABOVE STOCK IN TRANS 1 AND ALSO ADVICE WHETHER WE HAVE TO SHOW THOSE C FORMS WHICH ARE NOT YET COLLECTED FROM BUYERS.

  41. vinayak says:

    In tran 1 return shows message Processed with Error how to rectify the errors after file the service tax return Rs 51000 credit shows in our accounts and same credit taken in tran 1 return

    errors shows Processed with Error

    • shubham patel says:

      For those , who have filed Tran-1and it shows Processed with error , do you have an IEC code i.e do you import or export ??

  42. sateesh n says:

    Sir,

    I have filled Tran-1 for ITC , but when i filled GSTR3B error says Tran-1 not filed.
    please guide how to rectify this error.

  43. Hiral Dholakia says:

    SIR,
    WE WERE FIRST STAGE DEALER AND HOLDING FEW EXCISE PAID STOCK AS ON 30.06.2017.WE ALSO HAVE DUTY PAID INVOICES OF SUCH CLOSING STOCK.ALL OUR PURCHASE WAS LOCAL PURCHASE AND WE HAVE UTILISED INPUT VAT CREDIT ALREADY IN PRE GST ERA.

    PLEASE ADVICE IF ONLY 7A OF TRANS 1 HAS TO BE FILLED OR 7C ALSO HAS TO BE FILLED

  44. Amir Chhipa says:

    SIr
    I Have Closing Stock On 1 july 2017 of cotton Gery Fabric But In Invoice No Excise Duty Mention. Please Suggest Me How To Declare Sock In GST in Which Form & What Are Time limit and Is there Is Any ITC Available . ( In state law earlier Cotton grey Fabric is exempted

  45. JEYADEV says:

    Im a trader registered under VAT regime and now under GST too. I hav paid VAT for June 2017and I hold stocks too.All my purchases are from
    registered dealers only. Now please clarify which TRAN 1 form should i submit.? Is it 7a, 7b?

  46. ASHOK KUMAR GOYAL says:

    ट्रांस फामॅ भरने के बाद हम कब तक इनपुट क्रेडिट ले सकते हैं ।

  47. Atul Jain says:

    where to write stock of cloth that was untaxed prior gst now taxable in gst at 5%

  48. RUPALI says:

    IF I HAVE FILED REVISED VAT RETURN FOR 16-17 & FIRST QUARTER OF 17-18 THEN CAN I FILE TRAN-1 TO GET VAT CREDIT IN GST

  49. K.M.SUBRAMAIAN says:

    I have excess input tax for the month of June-2017(VAT System) and i claimed the amount in TRANS 1 and submitted. But the amount was not reflected in My Credit Ledger. When I verified TRANS 1, the status shows ” PROCESSED WITH ERROR. and at the top, a message shows that” INVOICES PENDING AND THIS WLL BE ADDED AFTER VALIDATION.

    Is it a system error? . what I have to do to get Credit of the above amount in my Credit Ledger.
    kindly help us.

  50. santbir singh says:

    sir, we have old input credit in service tax before 30.06.2016. but Trans-1, form accept only 12 months only.
    please advice what we will do it.

    thnaks

    santbir singh

  51. Saravanakumar says:

    Is TRANS-1 Return revision is accepted at one time ? any notification received , Please share

  52. sindhu says:

    When we will get Tran-1 Revised Option

  53. Sudheer says:

    of the following Duties which are all eligible for claim under TRAN 1?

    a. Basic Exice Duty (BED)
    b. NCCD
    c. Additional Surcharge

    please suggest.

  54. R.stalin says:

    Sir last two return I am not filled service tax return but I have ITC. How can I claim in gst

  55. R.stalin says:

    Sir I have excise duty in 20.09.16 . now I open gst account can I claim exercise duty ?

  56. Raju Sreerekha says:

    What is the due date for filing Tran1?
    We had input credit as on 30.06.17 under service tax and applied for service tax Refund on 06.09.17. Please tell us whether we need to file Tran 1 or NOT?
    Thanks

  57. Abhishek Singh says:

    Hi,,
    please suggest me i have some advance payment in service tax in the month of august 2017 ,now i dont have any liablities to adjust this advance fund so i want to adjust this advance fund with CGST.

    Now please advise how to claim this excess payment of service tax under GST.

  58. jitendra r dadiya says:

    i have submission tran- 1 but not filled it so my aug-17 because digital sign is not uploaded so aug-17 gstr3b return in not upload the error is ===> you have submitted tran-1 form but have not filed it,you are requested to file the same before submitting this return.please give this error solution

  59. Rahul Goel says:

    Hello Regarding Transitional Credit (ITC) of closing stock as on 30-June-2017. Which TILE/TILES in the transitional form should I fill up…following are the details. 1. I am registered dealer under GST. 2.I want to claim ITC (transitional) only on the stock I have on 30-June-2017…no other ITC what-so-ever..”only on closing stock on 30.06.17″ 3. I have complete invoices of all the stock items (as on 30.06.2017) and all of them are within 1 year period…and all of them are charged with 12.5% excise. 4. All the stock items as on 30.06.2017 are interstate purchases….no within state purchase. 5. I have evaluated all the stock items in the proper ratio as per the excise charged on them. Pls tell me where and how to enter the details…Thank you very much.

    • Srikanta says:

      This is easy, if you have the 12.5% Excise paid invoices with you, find out the stock as on 30.06.17 and find out the relevant invoices for the stocks.
      Calculate the ED on the same stock.

  60. Srikanta says:

    I have filed the TRAN-1 > 7(a) Without Documents. Now trying to update the TRAN2 But the it is disabled. Pls help me to resolve this issue.

  61. augustine says:

    Please let me know whether I can claim ITC ( through TRAN-1) on closing stock for the products which were rated NIL Tax under VAT regime.
    For example Fertilisers & Pesticides in Punjab State.

  62. KAVITA says:

    1) whats the purpose to fill TRAN-1??
    2) How many months credit is taken???
    3) what are the detailes to fill ???
    4)receive 100% credit in which case??
    5)when TRAN-2 is fiied???

    • SHIVAM says:

      1) TO CARRY FORWARD ITC OF PREVIOUS TAX REGISTRATION. i.e SERVICE TAX, VAT ETC.
      2) TILL JUNE 2016.
      3) ITC AND STOCK.
      4) IF YOU FILLED YOUR LAST RETURN THEN YOU CAN RECEIVE 100% CREDIT.
      5) NA.

  63. Karva Chauth 2017 says:

    It’s hard to find knowledgeable people about this subject, however, you sound like you know
    what you’re talking about! Thanks

  64. sreelatha says:

    I have submitted TRAN 1, and while filing this showing error as follows: Please submit before filing:However i had already submitted this.
    Please resolve as i have to file GSTR 3B for August and i am not able to file because of non filing of TRAN 1

  65. Kundan Kanchan says:

    I am service provider.I purchased car in 12.08.2017 & paid VAT 85,000/-. Can I fill Trans 1 for availing ITC.

  66. MAHESH CHAN=UBEY says:

    PLEASE TELL I M NOT ABLE TO FILE TRAN 1 RETURN ITS SHOWING THE ERROR OF PLEASE SUBMIT BEFORE FILING ALTHOUGH I HAVE SUBMITTED THE RETURN AND STATUS IS ALSO SHOWING SUBMITTED PLEASE HELP??????

  67. navendu says:

    Trans 1 not file massage shown as ‘Please submit before filling: For GSTIN:19AAKFT1247L1ZQ.’ but status
    shown as ‘submitted’, image attach herewith, please resolve.

  68. shivanand tandsi says:

    sir
    we have service tax register number with wrong pan ( old pan) and GST registerd with new pan.

    To avail service tax input credit under in Trans 1 old pan based Service tax is not recognized in gst portal
    how resolve and avail the credit available in Service tax return -which filed regular but in old pan

  69. shivanand tandsi says:

    we have service tax with old pan (old pan based)
    GST registered with new pan based
    serive tax returns filed till dare with old pan based service tax registration number only
    now how to take input credit of Service tax in Trans I
    GST port is not recognises service tax number -which is with old pan
    tel 9620214409- bangalore

  70. Prem says:

    Registration date of gst is. 28 July.but I have many purchase bill of 27 July how can I show those bill in gstr 2 and take inputs itc

  71. Sumit says:

    i am a manufacturer and I was not registered under central excise ( Turnover Less than 1 Cr)
    will I able to take credit at 30% of IGST after Filling Trans 2

  72. Kishore says:

    I dont want to claim any itc credit on stock of goods carried forward in GST. Hence I need not file TRAN-1 and TRAN-2. However, can I sell those old stocks? If yes, then will the new GST rate be applicable?

  73. SURENDRA says:

    WE ARE PHARMACEUTICALS DISTRIBUTORS HAVING CLOSING STOCKS ON 30/06/2017.WE DO NOT POSSESS EXCISE INVOICES.WE ARE BEING ASKED TO FILE TRANS 1 UNDER 7A FOR CLAIMING EXCISE INPUT CREDIT. AS OUR TURNOVER IS MORE THAN 5 CRORES AS PER GOVT NOTIFICATION WE HAVE USED 4 DIGIT HSN CODES. EACH 4 DIGIT HSN CODE IN PHARMA LIKE 3004 IS HAVING TAX RATES OF 0,5,12,18,28. IF WE FILE THE TOTAL VALUE OF CLOSING STOCK UNDER HSN 3004 THEN HOW THE GSTN IS GOING DECIDE HOW MUCH IS THE TAX CREDIT WHEN THE AMOUNT UNDER 3004 HSN WILL INCLUDE ALL TYPE OF TAX %.ALSO ONCE WE CLICK NO INVOICES ARE AVAILABLE UNDER 7A THE VALUE OF TAX OPTION IS DEACTIVATED .SO ONCE WE SUBMIT THE DETAILS OF HSN WISE STOCK DETAILS IN TRANS 1 THE HOW TO FILL TRANS 2 AND WHEN TRANS 2 WILL BE ACTIVATED. PLEASE TELL US THE METHOD BY WHICH WE CAN CLAIM EXCISE INPUT CREDIT IN THE ABOVE CASES

  74. Tanmay Das says:

    I filled Trans 1 form but by mistake I do some wrong entries in it. how can I rectify the same.

    Please advise.

  75. ygk says:

    how I solved the trans1 after submitted it shows no record found kindly help me out

  76. Amit Kumar says:

    I have submitted Tran1 in GST portal but by mistake wrong HSN code was entered by so please assist how can i modify the submitted Trans 1

  77. Manik says:

    I purchased Capital Goods in Jan 2017, but for the period from Jan-17 to June-17, there was no sales from my side. So I did not have to pay any tax and also I did not file any ER returns for the same period. But now after GST, I have started my manufacturing and I am liable to pay GST duty. Can I claim input credit of those capital goods purchased in Jan-17 ?

  78. shivanand tandsi says:

    Dear sir
    We have issued PAN from IT dept with a discrepant status to our pvt company the same has been used for Service tax registration purpose and returns filed accordingly till date

    Later date the IT dept has issued correct PAN which is used for Our GST registration.

    Please advise now we have make correction in service tax registration as per new PAN card ?? and update the same into GST portal

    We already migrated to GST with new PAN number
    How to take care of our credit sitting in service tax department with wrong service tax registration -kindly advise

    Regards
    shivanand
    9620214409
    shivanand@app.net.in

  79. Trilok says:

    A manufacturer but not registered under any previous law can file TRAN 2 ?

  80. anand says:

    dear Sir/Madam

    i have net carried forward from vat, i have registered as regular dealer in GST i have fill the TRAN -1 from and submitted, but not filed, now in TRAN -1 showing no records and “ADD DETAILS” disabled, all my other returns are pending about this reason , can any body help me, who should i ask for help, please send remedy for this , thankyou

  81. Murthuza baig says:

    Can we file revised trans1 form if we have done any mistakes in original

  82. Shreyas Indurkar says:

    I Have filled Trans -1 for stock as on 30/06/2017 claiming central excise credit , the dealer is not registered under Central Excise however he has paid corresponding excise as per available invoice . However GST portal does not showing Credit of the same in Credit Register
    Kindly guide what to do ?

  83. S. P. Mokashe says:

    Hi,

    Pre-GST we were registered under Excise as dealer & we use to pass on the duty paid while importing the goods. our consultant has advice that we can avail the input credit of duty paid through TRAN-1, however if we fails to sale said stock before 31st December 2017, we will have to reverse the input tax credit.

    Kindly suggest.

  84. Jayanta says:

    I have imported machinery from China in April-17 , Now i can claim the CVD amount lying in Excise return as on 30.06.2017. But when i am filling the TRANS-1 form I can understand what to write in the column– Suppliers registration no under existing law ?As this is import what should I write

    Pls help me out

  85. ABHISHEK SRIVASTAVA says:

    Dear ,

    Please suggest which form used in GST Trans-1 in GST Regime if i m excise dealer of 1st stage & 2 nd stage (our work only Excise pass on work ), we have recd the excise from manufacturer.

  86. Mahesh K H says:

    Hello ,

    We are registered importers and manufactures of goods and we are already dealing in interstate goods too.We have closing stock as on 30th June which contains purchases made before July-1 ,2016.

    My query is regarding the details to be filled in Part 7 (A ) column of Tran 1.Whether we have to show all the stocks lying in our stock in the QTY column of Tran 1 , or the stocks corresponding to which we can actually eligible to take the credit .(ie Purchases made from 1st July 2016 to 30th June 2017).

  87. Haris Ahmed says:

    I need a clarification on Tran 1. I have VAT and Excise credit and both i have shown in my June Return. I filled the section 5 in Tran1. DO i need to fill any other section in tran 2 form ? I have 30L excise and 17L VAT credit. So i scar if i do any incorrect data, it will affect my credit

  88. Uzair says:

    How much is the GST for providing service such as Operation and maintenance of street lights in City Corporations by contractors.
    Can such a contractor be registered under composition?

  89. Ca Manoj kumar says:

    Tran 1 and/or Tran 2,are required to be filed if regd. GST dealer want to claim unclaimed duty or tax in old regime. Any stock with excise invoice will get CGST credit in gst credit ledger immediately. Carried forward of credit in excise returns, service tax returns or vat returns can be claimed in Tran 1. Conditions apply.

  90. Ca Manoj kumar says:

    All dealers or traders or manufacturers, who are not regd with excise can claim excise duty on stock as on 30/06/2017. If excise invoice is not available then stock to be updated in Tran 1, hsn code wise, claim of 60% or 40% depend upon your commodity gst applicable rate will be admitted on sale of goods and filing of monthly returns for that sales. Stocks sold up to 31/12/2017 are only elegible to claim such credit. If goods sold in IGST then 30% or 20%,of the tax payable is allowed as deduction. Monthly deduction to be claimed by filing form Tran*2, which is not yet notified

  91. Anbarasu says:

    is there any way to change the details in 3B after submission

  92. Manoj kumar patro says:

    I have stock of rs 2. 3 lacks ( including exempted goods of rs 82 thousands ).I have registered under gst and pre-gst. I have no ITC return. can I declare my closings stock, if,yes where and when I should declared .if not how should I sale my stock.

  93. AK says:

    Is CENVAT (input Service tax) can claim in GSTR-1 which has not filed/shown in service tax return on 30th June-17.

  94. Ankur Dutt says:

    I file out Trans-1 in august but till today i have not received cenvat credit in my gst credit ledger and customer or help desk is not supporting.

  95. gagan singla says:

    some one seals in goods that were taxable at first stage under VAT. how to claim credit for the same in tran 1 . plz help

  96. Mariappan says:

    I am manufacturer of pvc pipes while importing of raw material (input) I have paid service tax for clearance of material in June 17and the stock of input is lying in 30,06,17, my question is whether I can avail the ITC in trans1? where in tran1?

  97. Mohit says:

    Before some days my firm is not registered under dvat and any other departments so but now I have registered under gst I have lots of stock. So can I show that stock in stock form or not.

  98. sonia says:

    Why point document date and document number is mandatory in point 8 of Trans -1-Details of transfer of CENVAT credit for registered person having centralized registration under existing law . Please give me clarification as i am not able to find the actual need of it.

  99. Nikhil says:

    Sir, I Have only ITC in Trans 1, no C,F,H form. and i Have submitted only 5(c) column. Shold i have submit 7(a),7(b),& 7(c) column? and if I have Forgot to submitt 7 columns . then what should i have to do?

  100. Vicky Manwani says:

    I forget to take excise credit of 1 invoice of May 2017 in Excise return of May and June.

    So my question, is any provision in GST for taking such credit in Trans-1?

    If yes, please let me know where to mention such credit in Trans-1?

  101. SHABIR KHAN says:

    we have input tax under service act re-5 lakh upto april 2017 and we not filled Service tax return for the period April to June
    In that case can we claim input tax upto april 2017
    because due date for april to july is gone

    what we do in that case which form we file tran 1 and tran 2

  102. SONU says:

    In which form we can fill the detail of input credit which we received in july but was billed by the supplier in june 2017 -PL CLARIFY AS THE SAME IS REQUIRED FOR GSTR-2 TO BE FILLED FOR JULY 2017

    • HRBlockIndia HRBlockIndia says:

      Service tax has been subsumed with GST with effect from 1st July, 2017. However, If the invoice mentioned by you pertains to a period prior to 1st July and you have received the same after 1st July, then you can take the credit of the same by entering the details of the same in Table 7 (b) of Tran 1 Form

  103. sahil says:

    can the transit 1 form be revised?

    • HRBlockIndia HRBlockIndia says:

      The government has extended the due date for filing of Tran 1 along with an option of revising the same upto 30th November, 2017. However, the portal is not supporting the same due to some technical drawback. We would advice you to keep mailing the GST helpdesk on daily basis so that they take action with respect to the same at the earliest.

  104. Kala says:

    While fillling Tran Form 1, Im getting a message like”Prossessed with Errors” and Error is invalid Registration No. How can i rectify?

  105. K R NAIR says:

    we got our finished pharma products by third party manufacturers and we are marketer and traders only,for stock as on 30/06/2017 to get input rebate which form should we submit,TRANS 1 OR TRANS 2 ?
    and which earlier invoices we should take for ITR,INVOICES raised prior 12 months to JUNE 2017?

  106. Kush agarwal says:

    Hello sir ,
    How to take the credit of CVD and special additional duty ( SAD ) lying in stock held on appointed date ( 1 July 2017) in TRANS 1.

  107. Dineshkumar says:

    Dear sir

    I have filed TRAN 1 , but i want to revise the same, but edit option is not available in GST portal, kindly advise how to edit or revise the TRAN 1 already file.

  108. CA. C V SURYAM says:

    Dear Sir/Madam, everyone is discussing and talking about filing and revision of TRAN 1 but I have few questions/queries in this regard i.e.,

    1) Is this extension applicable to TRAN1, 2 & 3 also?

    2) A registered person already filed TRAN1 but found some errors in reporting the credit i.e., instead of in one Table, mistakenly reported in another Table because of this the credit so reported is not reflecting in ECL. Now he wants to revise the same to rectify the mistake. But how? Where is the option? We found every option is freezed after opening the TRAN1 filed already.

    3) Would you please help in this regard?

    Thank you.

    • HRBlockIndia HRBlockIndia says:

      The government has extended the due date for filing of form Tran 1 upto 30th November via order no. 7/2017 . There is no offical order / notification in respect of extension of due date of Tran 2 and Tran 3. However, the option for filing the same is open on the portal currently.
      Though, the government has extended the due date for filing of Tran 1 along with the option of revising the same ones, the users are unable to revise the same at present. This issue is being faced due to some technical drawbacks on the portal. We would advice you to keep mailing the GST helpdesk on daily basis so that they take action with respect to the same at the earliest.

  109. vishwas says:

    How do we avail credit of service tax Invoices received after 1st July, 2017? there is no any field found in TRAN 1.

    • HRBlockIndia HRBlockIndia says:

      Service tax has been subsumed with GST with effect from 1st July, 2017. However, If the invoice mentioned by you pertains to a period prior to 1st July and you have received the same after 1st July, then you can take the credit of the same by entering the details of the same in Table 7 (b) of Tran 1 Form.

  110. MOHAN R says:

    how to modify or to file revised tran1. whether in GST is it enabled? if so how kndly detail to me.

  111. lalit says:

    i had zero stock on 30th june 2017, and no business carried till october 2017 should i fill trans 1, trans 2 or any other . i am registered in gst.

  112. K.Padmini says:

    I have filed TRAN 1 , but i want to revise the same, but edit option is not available in GST portal, kindly advise how to edit or revise the TRAN 1 already filed on 16/10/2017 please suggest how can I do sir,

  113. K PALANIAPPAN says:

    I have filed TRAN 1 , but i want to revise the same, but edit option is not available in GST portal, kindly advise how to edit or revise the TRAN 1 already filed on 5/10/2017please suggest how can I do sir,

  114. GUPTA PR MISHRA says:

    I have 2 doubts in Transnational forms filing?
    1. How to transfer stocks form VAT to GST in Pieces,item wise. where I can put the details!
    2. One item is 5% in VAT but 12% in GST. or 14% in VAT but 5 % in VAT.so how can i get the difference tax value or where can i show this in transaction form..plz send video link if any, or send answer me ASAP

  115. K PALANIAPPAN says:

    We have not filed GSTR1 FOR JULY TILL DATE
    WHETHER ANY OBTION WE HAVE TO FILE GSTR1 FOR JULY

  116. sahib says:

    invoices before 30th june but booked in july
    where to show the details in trans-1?

  117. SSP Solutions says:

    Madam,

    I have revised my VAT return can I Transfer such revised VAT credit in Trans 1 ?

  118. Mr.sahani says:

    Sir I am a registered dealer. I have filed tran 1 wrongly. I have remain stock of 5 lack on 30th of june but I had claimed for 20 lakh for which I was carrying the original central exise invoice. So I want to surrender excess amount of cgst in gstr 3b.for Nov. Month should I do that plz help me. .

    • Imran Ahmed says:

      Are you utilized such claim to offset your Tax Liability in previous month. If not you should revise your Tran 1 form. Such revision allowed only one time

  119. S RAVICHANDRAN says:

    SIR

    BY MISTAKE I AM FILED TRAN-1 WITHOUT MENTION THE AVAILABLE ITC AVAILABLE IN VAT AS ON 30.06.2017. PLEASE LET ME KNOW TO RECTIFY THIS MISTAKE.

  120. ramana says:

    I have filed TRAN-1. But one day, unfortunately I have reopend the TRAN-1 which I have filed. Actually there are no any changes in my filed return. what shall I do now? Again shall I have to submit & file? Pl. help me.

    • J Ramakrishnan says:

      Once reopened you need submit and file; and this amounts to revision for any correction. Reopened ones cannot be left open, but submit and File even when there are no changes, if re-opened.

  121. Naman says:

    I have stock on30.6 against which i have paid cst @ 2% and no eccisw duty was charged the party then. Can i claim itc for excise duty on such stock ? If yes the. In which form trans 1 or 2 ?

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