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 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 2 have been prescribed to be filed under GST to avail such ITC.

There is lots of ambiguity regarding such Input Tax credits, forms are also not up to the mark and need revision, however we can’t wait for the legislature to revise these Rules & Forms, because though these forms have to be filed within 90 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 guidelines to fill 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 these guidelines to fill form GST TRAN-1.

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

Suggestions are invited at khatrimithun@hotmail.com

Disclaimer: 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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  1. Ram Asre says:

    Dear sir
    1)We are registered Excise and VAT bhot which field fill in Gst Tran1 ,
    2) we carrie forward only exciseable good so can left filling point no 5 B and 5C

  2. Rakesh K. Shahi says:

    Is ITC on Cenvat Credit pain on Machinery in transit (Purchased in June-17 received in July 2017) eligible under GST……Yes
    Under Section 140(2) of CGST Act. Under the provisions of this section un-availed cenvat credit {Under CCR rule 4(2a) remaining 50%} , machinery under transit and any other cenvat credit not availed (from the last one year) can be availed

  3. Rakesh K. Shahi says:

    Parties are filling detail of C Forms received in 2016-17 and Apr-June-17 in the Tran-1. There is no need to fill up these details. The instructions says ” Detail of Statutory Forms Received FOR WHICH Credit is being carried forward”. The vat credit being forwarded is against Purchase of goods within state. No any c forms is received purchase as C forms are received against Inter-state sales. So there is no need to fill up these columns

  4. jain says:

    We r purchases from hat bazaar.thay person havent any I’d.then how we can purchase them.how much amount purchases one person on cash

  5. Shree Krishna says:

    Dear Sir,

    Tran -1 is to be filled in Online GST Portal or If its manual filling, after filing manually where we have to submit the filled form for ITC,

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December 2020