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GST Trans 1 is finally live on GSTN. Better late then never, government wakes up and gives a small relief to the taxpayers by granting small extension window for filing GSTR 3B. As on date the due dates stand as under :-

25th August, 2017- For assessee who doesn’t have to take transition credit

28th August 2017- For Assessee who have to take transition credit.

So the scenario is file GST Trans-1, get credit  in your Electronic Ledger and then file GSTR-3B after paying differential Tax liability. GST which was supposed to be a Good and Simple Tax, which is now in a state of confusion, due to lack of clarity in legal provisions. Government is hardly taking efforts in  identifying issues at ground level and addressing them in timely manner which is really disappointing. One such incident is GSTN website was not functioning on 19th August and the it seems it is unable to take load of GSTR 3B which is only the summary of Sales- Purchase for July 2017. Late evening around 7pm Government Gives extension sighting various reason of which non functioning of website was addressed in the end.Serious doubts are raised about readiness of GSTN to take the load when filing of  GSTR-1 and GSTR-2 would start.

Having said that finally Trans -1 GST is live and we have done a walk through to understand exactly what details are expected from the tax payers. Attached herewith is a small presentation giving a detail understanding of information sought in the Trans-1. We had studied the Draft of Trans 1 GST, however there are many changes in the final version. Government is asking for tremendous information through Trans-1 GST and GSTR’s, however are they actually ready to take load of so much DATA is a serious question. Well, God Save Taxpayers, however we have attached herewith our presentation on GST Trans-1 for your ready reference. We hope this helps you in filing the same and claim much needed transition credit.

Author Bio

CA Harshil Shah is practising Chartered Accountant , proprietor of M/s Harshil Shah and Assocaiates and Indirect Tax Head at Mayur Shah & Co. View Full Profile

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  1. Debasis says:

    Dear Friends,
    We have paid Service tax (Under RCM) after 1st july-17 how we will claimed credit that amount & where will will fill-up the details of that amount

  2. Sanjay Shah says:

    I am holding stocks on which i have paid VAT on MRP..can i am eligible u/s 140(3) to get full vat credit as i have all commercial bills..pls reply

  3. RAJESH says:

    I have filed my trans 1 and which I have received double credit against capital good.
    I have already show the credit brought forward in service tax return filled by me for Q1 on 08 Aug 17.
    I have filed 5a with credit available with Rs 50000 and 7 a column in detail of Rs 50000.
    my actual credit of capital good is only Rs 50000 but in trans 1 the credit display is double means Rs 1 lakh.
    Plz guide me what should I do in the above case.


    sir, we are builders and we have excise duty and vat bill which we can not take set off earlier period as we are paid 1% vat now what we have to do to take credit of both and in which no we have take credit of it

  5. Bhatnagar says:

    Sir,If I don’t have any input tax to be claimed as per my vat returns as all vat inputs were adjusted against outputs prior to gst and if i have a closing stock as on 30/6 ,do i still have to fill the trans forms as nil or do i not fill the forms at all.

  6. Trilok Aggarwal says:

    I have closing stock as on 30.6.2017. upto what old stock should I take in transition-1.
    I don’t have excise registration no. but I have the excise invoice in the stock. Also I have the local Purchase also without excise and I paid the VAT.
    Please mention in which colum I fill the entry and what is the percentage of tax I get in ITC

  7. Abhijeet says:

    MY QUERY IS ON 7 (a) i m a trader not registered in excise but was registered in vat

    which amount we have to fill – 1) EXCISE DUTY+ VAT, 2) ONLY EXCISE DUTY

    which amount we have to fill- 1) vat, 2) nil (0)

    SHOLUD we have to fill 7(c) also for vat purchase bill?

    CST purchase bill where to take credit ? 7(a) ?

  8. geetha says:

    in column no.7c of trans 1.

    number means vat registration number ?
    description means : input tax admissible çl.stock
    VAT paid mean:: 2016 April to JUne 2017.?

    sir please awaiting your favourable help

  9. geetha says:

    exercisable closing stock but not mentioned
    exercise duty in the invoice ( not visible
    exercise duty In the invoice
    this stock mention in which column of
    trans 1 form.
    Awaiting your favourable reply

  10. A,K, JALAN says:

    I am a trader registered under VAT. – In Trans 1 column 7(a)
    1) I am having ED invoice and can claim credit on column ” Eligible Duty pad” as duty ED amount mentioned in Invoice,
    2) I am also having VAT invoice wherein ED is not shown. What amount to be shown in ” Eligible Duty pad” as ED amount is not mentioned in Invoice,

  11. geetha says:

    In statutory forms in trans 1 form
    which amount is enter
    ie gross amount or
    invoice total amount. and closing stock from 1-7-2016 to 30-06-2017 for input tax credit (12 months) enter in this trans1 form. 7 (a) and 7 (c) . Awaiting your favourable

  12. geetha says:

    how to fill closing stock entries in the trans 1 form.
    please clearly mention column wise details:-
    exercise duty paid stock and import goods stock .how to fill it and which colum are applicable for mentioning this stock.
    Awaiting your favourable reply

  13. Yash says:

    If an firm unregistered under previous law wants to take credit of stock of goods held on 30th June, 2017, how to fill the TRAN-1?
    The dealer has all invoices available.

  14. Ayusj says:

    If a vusiness has stock of 10 Lakhs but ITC carried forward as per last VAT Return filed for period ending 30/06/17 is only 2000. How to fill it in TRAN -1 ?

  15. Satya says:

    Where is the provision in Tran-1 to enter sec 140(5) gst act Transit material recd on or after appointed day.
    and also confirm the offline excel file of Tran-1 is available or not.

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April 2024