Advisory Note for claiming credit in TRAN 1 in respect of registrations under earlier laws

It has been observed that taxpayers are facing problem in claiming transitional credit in respect of existing registration(s) under earlier law(s) of Central Excise, Service Tax and VAT.

When these registrations are mentioned in the TRAN 1 form in different tables, and transitional credit is claimed against them, the tax payers get the message of “processed with error” when they save such details.

This happens because the application validates the furnished registration number under existing laws in TRAN 1 with the registration number mentioned in the registration/enrolment application.

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Hence, to claim transitional credit in respect of earlier registrations, one must first include them in his enrolment/registration details using the non-core amendment facility and then file TRAN 1.

While filing the application of non-core registration amendment with applicable signature following care must be taken

1) One should not use special characters (-, /) while adding new Service Tax No. /Central Excise No./VAT/TIN on the Business Details Tab.

2) One should ensure that there is no Duplicate e-mail/Phone No. used on promoter/partner or Authorized Signatory Tab.

3) One should see that the Service Accounting Code (SAC) provided during migration has been removed from the Master SAC List on Goods/Services Tab and new service codes are added.

4) One should ensure that the STD code is entered correctly in the filed indicated for it and not entered in the field for entering the local Telephone no. on Promoter/Partner, Authorized signatory, Principle place of Business and Additional place of business, if added.

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11 responses to “Advisory Notes to claim credit in TRAN 1”

  1. venkatachalam says:

    we have Filed in the Tran 1 and the Transitional credit is less than 1 crore but the Opening cenvat balances are not reflecting in the electronic credit Ledger

  2. Kathiravan says:

    We have submitted the TRANS-1 form, but when we try to file the TRANS-1 the GST site notifies that “SYSTEM FAILURE: For GSTIN ” .

    Due to this problem we cannot file our returns too.Ie it notifies the only after filing trans-1 the return would be accepted.

  3. LAVISH says:

    CAN WE FILL TRANS 1 ANOTHER TIME. AS WE HAVE TO TAKE SOME CREDIT THAT WE HAVE FORGET WHILE FILLING TRANS 1 EARLIER

  4. Antony T A says:

    Dear Sir

    We were trying to upload the Amendment to Registration for Existing Registration Numbers of Excise Duty and Service Tax. But, it shows validation error as “Unable to retrieve Data. Try again. We have tried many times, the same message displays.

    Will you please guide us what to do?

    Thanks and regards

  5. Kasi Jagannadha Raju says:

    Thank you very much, this is a very important and valuable information,

  6. R P. Mody says:

    Yes, now it is 31st October,2017.

  7. Sumit Goswami says:

    Sir,
    Our PLA Balance is Rs.17Lac as on June,2017 in Central Excise Return plz advise how taken credit on Trans 1 .

    • Subhasis Banerjee says:

      PLA Balance to be refunded on making application to the jurisdictional authority and cannot be migrated through TRANS -1

  8. Ankit Kumar Dhiman says:

    Yes, it is true that the due date for trans has been extend .the last date is 31 oct 2017

    • Damodar Tiwari says:

      Notification No. 34/2017-Central Tax, dated 15th September,2017 inserts Rule 120 A in Central Rules,2017 stating that Form GST TRAN-1, filed with the prescribed time limit (28.09.2017), can be revised once. So the original date for filing of form GST TRAN-1 stands at 90 days from the appointed day, which is 28th September,2017. However GST TRAN-1 can be revised as on 31st October,2017 (As per commisssioner’s order No.2/2017 dated 18th September,2017).

  9. muralikrishna says:

    what is the extended due date for trans 1,31st october 2017 is correct, for more than 2 years statutory forms to be reported, if gst council extends date for filing trans 1 that will become a help to so many registrants

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