A very hot topic of discussion now a days under the proposed GST regime is the availability of INPUT TAX CREDIT to the registered person on the appointed day and the procedure to claim such ITC under the proposed GST regime.

Section 140 to 142 under the CGST Act 2017 and respective sections under SGST laws along with DRAFT Transition Rules determines the availability and procedure to claim carry forward of ITC to the proposed GST regime.  CGST Act has been passed by the union government but some states are yet to pass their SGST bills.

Two forms GST TRAN-1 and GST TRAN – (no number provided yet) have been prescribed to be filed under GST to avail such ITC, but no format of such form has been provided yet. Also the Transition Rules are still Draft Rules i.e. not finalized yet by the government.

 So there is lots of ambiguity regarding such Input Tax credits, however we can’t wait for the legislature to finalize these Rules & Forms, because though these forms have to be filed within 60 days of the appointed day, but the registered person has to pay tax under the GST regime latest by 50th day of the appointed day.

So an attempt has been made to provide a ROUGH draft of GST TRAN-1 form. This will not only provide the conceptual clarity about the provisions of carry forward ITC into the GST regime, but the registered persons may also use this format to prepare the information required to carry forward such Input Tax Credit to the proposed GST regime.

You may click here to download this DRAFT form GST TRAN-1.

Please provide your suggestion to update this form and make it more useful.

Suggestions are invited at khatrimithun@hotmail.com


This article includes general information about legal issues and developments in the proposed law of GST in India. Such materials are for informational purposes only and may not reflect the most current legal developments. These informational materials are not intended, and must not be taken, as legal advice on any particular set of facts or circumstances.

We disclaim all liability in respect to actions taken or not taken based on any or all the contents of this article to the fullest extent permitted by law. Do not act or refrain from acting upon this information without seeking professional legal counsel.

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5 responses to “How to fill form GST TRAN-1? Download Draft copy of form GST TRAN-1”

  1. S.MADHESWARAN says:

    we have excess input VAT credit more than VAT paid for stock available because of purchased at higher VAT rate and sold to concessional VAT rate as Industrial Input. can we carry forward the VAT credit available more than the stock available?

  2. RAJA P M says:

    Dear SIr.,
    Please clear my Doubt….
    If a assessee have Stock Rs. 150,000 /- No more ITC Available. Then How to shown in TRAN1

  3. brajendu mishra says:

    gst implimentation

  4. Vishal says:

    Hi, I am unable to download GST FORM TRAN-01

  5. S S GUPTA says:


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