CA Rohit Gupta

CA Rohit GuptaWhat is the time-limit for filing GST TRAN-1?

That seemed to be one of the biggest GST procedural compliance issues, after the introduction of unravelling GST regime from 1st July, 2017. It’s most prominent reason being the importance of GST TRAN-1 for a business, as on the basis of this declaration, the eligible credit under the past tax regime is carried forward to GST regime.

Before we answer the above question, let us have a quick look at the provisions of GST law:

What is GST TRAN-1?

FORM GST TRAN-1, in a simple language, is a transition declaration in which the businesses (who are registered under GST) declare the eligible CENVAT Credit to be carried forward from the old regime to GST regime. Input Credit of central taxes like excise will be carried forward as CGST credit and that of State taxes like VAT will be carried forward as SGST credit of respective States, which can be used to discharge output GST liability.

Confusion over Due date of filing Form GST TRAN-1

Provisions as per GST Law

The legal provisions w.r.t. carry forward of transitional credit is governed by Section 140 of CGST Act, 2017 and the procedure of carry-forward of credit is specified by Chapter XIV of CGST Rules, 2017 (“CGST Rules”). Chapter XIV comprises of following Rules:-

Rule 117 – Tax or duty credit carried forward under any existing law or on goods held in stock on the      appointed day

Rule 118 – Declaration to be made under section 142(11)(c) i.e. proportion of supply on which tax paid under past regime but supply made thereafter

Rule 119 – Declaration of stock held by a principal and job-worker

Rule 120 – Details of goods sent on approval basis

Rule 120A – Revision of GST TRAN-1 declaration 

Subject Area of Confusion:

As per Rule 117 of CGST Rules, the time-limit for filing of GST TRAN-1 has been specified as 90 days of the appointed day (i.e. 1st July, 2017), which comes out to be 28th September, 2017. In the 21st meeting of GST Council, it was decided to extend the date of filing Form GST TRAN-1 from 28th September, 2017 to 31st October, 2017.

The Order (No. 349/58/2017-GST dated 18th Sept, 2017) was released by CBEC subsequent to GST Council meeting for extension of the time-limit. However, the same was issued under Rule 120A of CGST Rules, 2017. It meant that due date of revision of GST TRAN-1 has been extended to 31st October, 2017 and the due date of filing original GST TRAN-1 was not extended. This caused anxiety among the businesses to file GST TRAN-1 till 28th September, 2017 and especially among the big corporate houses, where ascertaining the correct amount for carry-forward is a voluminous task, owing to their vast area of operations. Representations were also filed with the Government over the ill-drafted notification.

Finally, CBEC issued Order (No. 349/58/2017-GST dated 21st September, 2017) under Rule 117 of CGST Rules, which is the primary section for carry forward of transitional credit. The said order extended the period of filing GST TRAN-1 till 31st October, 2017.

From the conjoint reading of the aforementioned two CBEC orders, it can be comfortably concluded that the original GST TRAN-1 can be filed till 31st October, 2017 and after submission, can also be revised once till 31st October, 2017.

However, the point to be noted is that no Order for extension of time limit has been issued w.r.t. Rule 118, Rule 119 and Rule 120 of CGST Rules. It implies, transitional credit w.r.t. goods sent to job-worker and goods sent on approval basis will be eligible, only where GST TRAN-1 has been filed w.r.t. such transactions till 28th September, 2017.

No doubt, the correction made by CBEC brought a big sigh of relief among the business community.

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  1. D Ananda Rao says:

    Dear Experts

    I have filed Tran-1 with out filing ER-3 and,
    and i realized and filed ER3 and revised trans-1 and duty also reduced as admissible to carry forword.

    now: as per gst Act Sec-140 need to filed ER-3 in appointed date.

    please help me to for there resolve the problem

    Duty involved amount 2,00,000/-

    1. Govind Prasad Ahirwar says:

      i am not filed Tran 1 for due date 27 dec 17 because Error Shown of portal Proceed For Error i am trying to amendment possess but gst portal are not working properly so i am filed TRAN 1 Offline Mode by the Responsible Dept.
      Plz suggest to me ……………

      1. ROHIT GUPTA says:

        Recently, Allahabad HC has directed re-opening of GST common portal for filing of revised Form GST TRAN-1 on account of failure to upload the same by due date i.e. December 27, 2017 owing to system error; Consequently, HC has directed re-opening of GST portal within a period of 2 weeks for filing TRAN-1; States further that in case of failure, manual filing of TRAN-1 be allowed

  2. mahendra says:

    I have filed TRAN 1 on 30th September 17, so for no option available at portal. i have raised compliant with GST customer care Team, i got reply that TRAN 1 Revision available only at submitted status level, whereas filed status level not available. Please suggest me how can process further to revise the TRAN- 1,

  3. S V Ratnam says:

    This is a different mistake committed.while making the GST payment of GST ; column selected IGST instead of SGST and it has been paid. After payment it has been noticed that wrong credit was made . I have no liability under IGST . I n the credit ledger amount is showing under IGST and due is showing under SGST. How to rectify this one please guide.




  5. Jayaprakash says:

    There are huge c’forms to be collected and submitted to VAT office. In GST they are asking difference in tax to be deducted or paid now. How can we show the pending c’forms and claiming the June, 17 ITC. Early reply is much awaited on statutory forms.

    1. CA Rohit Gupta says:

      Earlier, the news had it that the option of revision of Form TRAN-1 would be available from 23rd October onwards. However, since the option is not yet available, it can reasonably be expected that the due date of one-time revision would be extended beyond 31st October and a suitable notification would be issued to that effect.
      Attention is also invited to the box “Important Message” appearing while filling TRAN-1, which mentions that details once submitted cannot be modified.

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November 2020