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

  1. SK says:

    I fdealer only a vat registered and not have input credit in his 30 06 2017 return ,then it compulsory to file gst tran 1 form.

  2. SK says:

    Sir I am vat registration delar befor gst implement.i have no input credit in Vat Return of 30 june 2017.
    so it is compulser to me to file tans 1 form.
    pls suggest to me whose to file Trans 1 form & whose not.

  3. Sharma says:

    How old the stock can be to claim transition benefits? We have duty paid imported stocks of more than one year old also with bill of entry as proof of having paid CVD. Can we get transition benefit?

  4. Sarma says:

    Under existing law of Service Tax, we have paid service tax on GTA and Man Power supply under RCM on 05.07.2017 for the month of Jun.2017. My query is how to enter and avail credit in TRAN-1 in GST. under Sec.142(11)(C). Which is the base to avail credit either suppliers bills or payment challans under RCM by us.

  5. Gopal Agarwal says:

    Iam a Vat registered dealer and Iam having stock of excise duty paid bill so in which colum I have to enter the value so that I can get the excisevalue

  6. Ramakant Goswami says:

    If ‘X’ party of Delhi purchase the material from ‘Y’ party of Uttrakhand. Billing from ‘Y’ party in the name of ‘X’ party & delivered to ‘Z’ party. ‘X’ party entered same bill as a purchase in their books & sale to ‘Z’ party.
    In this case ‘Z’ party will have to file way bill in the name of ‘X’ party or ‘Y’ party.

  7. hem chandra says:

    we have wrong sumit gstr-3b .
    actual tax libilety Rs.14856 but Rs. 685152 \-show in gst protol
    Can i make 14856 payments ?

  8. Dipesh Lad says:

    Hi,I am unable to avail cenvat credit of imported supplier in respect of Inputs and capital goods because of GST TRAN-1 7(A) in column no.4 (Supplier Res.no.under existing law) which reg no mention in case of imported purchase.

    Pls advice us


    form gst trans1 how to complete

    • PITAM PAL says:

      I WANT TO KNOW ABOUT THE PAGE 7a.7b,7c,7d .please inform me in 7c & 7d it shows in the 1st column –“Number”… which number it means

  10. Narender Kainthla says:


  11. hari shankar says:

    Dear sir send me a soft copy Form Trans-1

  12. Himanshu says:

    Sir ,if i have multiple stock ledger in tally so how can i fill trans 1 form with all hsn code wise summry

  13. ABDUL QUADIR says:

    Sir, I have submitted GSTR 3B with mistake and therefore a huge demand payable but actually my ITC carried forward to the next month. Can I file GSTR 1 without filling of GSTR 3B

  14. S. Prakash says:

    whether TRAN 1 could be filed multiple times.

  15. A.Murali says:

    I Have One doubt ..? GST Trans 1 form filled and Where it submite , i have confusion

    • arvind says:

      Trans -1 sheet available on GST Login and now you have filed before 28th aug if you want to availed ITC setoff July 2017



  17. S.N.SHARMA says:

    Respected , I am unable to download GST Form Trans-1 Pl send me my email id

  18. S.N.SHARMA says:

    Respected , I am unable to download GST Form Trans-1 Pl send me my email id : unit2@bwipins.com

  19. Mukesh Sharma says:


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