1. After login, select Services, then select Returns and click on Transition Forms. (Services >Returns > Transition Forms).

2. The tabs of transition forms TRAN 1/TRAN 2/TRAN 3 are visible in the top hand. By default tiles of Form TRAN-1 will be visible.

3. Select the option ‘Yes’ or ‘No’ for ‘Whether all the returns required under relevant earlier laws for the period of six months immediately preceding the appointed date have been furnished’. Relevant tables will be visible in Form GST TRAN I, depending upon the option selected.

4. Declare/ Fill in the required details in each tile and press “Save button at the bottom. The system will validate the entries and if there is any validation error, system will show status as processed with error. On clicking the edit button against that entry the nature of validation error can be seen on the top portion of screen.

5. Declare the details of the amount of tax credit carried forward in the returns filed under relevant other laws and admissible as GST credits, by clicking on the tile 5(a),5(b), 5(c).

a. The Registration Numbers under earlier laws mentioned in the above table or in any other table of TRAN 1 need to be the same as declared by the taxpayer in their enrollment/registration form otherwise system will throw validation error.

b. If the taxpayer has failed to furnish any registration number of earlier laws, he may use the non-core registration amendment facility to declare it in the registration details and subsequently file TRAN 1.

6. Declare details of capitals goods for which credit has not been availed under relevant earlier laws and are admissible under GST by clicking on the tile 6(a), 6(b).

7. Declare details of the inputs held in stock by clicking on the the 7(a), 7(b), 7(d) and furnishing the required information to avail the credit of eligible taxes and duties paid under earlier laws and for which credit is allowable under GST regime.

8. Declare the details of tax paid under earlier laws and credit admissible on inputs (goods) and services received within 30 days (60 days in ease of extension) of appointed day in table 7(c).

9. Declare details of transfer distribution of Central Tax credit claimed in table 5(a) an account of CENVAT credit carried forward in last return for registered person having centralized registration under service tax by clicking on the tile 8.

a. In tile 8, you are allowed to enter only GSTIN of receivers that have same PAN as the taxpayer furnishing details in TRAN-1. The transferred central tax ITC will be posted to the ITC ledger of the recipients.

10. Declare details of goods sent to job-worker and held in his stork on behalf of principal (by both job-worker and the principal) by clicking on the tile 9(a) & 9(b).

11. Declaration of details (by both the agents and the principals) of goods held in stock by agents on behalf of the principal and its admissible lTC to agents by clicking on the tile 10(a) & 10(b).

12. Declare details of transition credit availed on transaction subject to both service tax and VAT, On which tax has been paid under earlier laws and are also taxable under GST. by clicking on the tile 11.

13. Declare details of goods sent on approval basis, six months prior to the appointed day by clicking on the tile 12.

14. Click on Submit button to freeze the TRAN-1.

 a. Please note that after submit, no modification is possible. Hence ensure that details are filed correctly before clicking on Submit button.

15. On successful Submit of TRAN-1, the transition credit claimed in the details provided would be posted to Electronic Credit ledger. However, it can he utilized only after filing of TRAN I by signing it.

16. Click on File button using DSC or EVC.

17. Message for successful filing will appear and Acknowledgement will be generated.

18. The ITC posted in Electronic Credit Ledger, post successful filing, can he used to offset liabilities GSTR3B (July 2017) or any other subsequent returns.

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13 responses to “Step by Step Guide on how to file the Form GST TRAN-1”

  1. kumar says:

    trans1 is not filed becase the due date is over kindly solve the filing of trans1 file immediately otherwise we can not file GSTRB 3 from oct’17 to till date.

  2. ajay says:

    in 7(a) columb value means which value taxable value or final sales value ?

  3. Rajesh says:

    Sir
    I have closing stock balance amount from Central purchase agst C form , may I get input or not and how much amount may claim as input on amount of 1 crore

  4. P.Gowri says:

    Dear Sirs,

    In GST how to adjust the refund amount.

    Please advise me

    Thanks and Regrds

  5. YOGESH says:

    is there any way to correct the mistakes done while filing trans-1??

  6. R.S.Patil says:

    Sir, credited in Trans 1 CGST Rs.445076.09 but at the time of payment of tax (coloumn-6)
    first Cgst disburesed Rs.445076 and there is balance of Rs.0.09 means zero nine paise balance stand. so return can not filed due to this balance.please sugest what to do

  7. sathish says:

    While filing GST TRAN 1 with EVC, there is a message as SYSTEM FAILURE. Please advise what to do, thanks

  8. sankar says:

    i have submitted GSTR1 on 01st morning and filed GSTR3B earlier and received confirmation email for both.

    But system shows not filed for both. why

  9. M Gabriel says:

    We have accumulated cenvat credit besides input tax credit. How do we transfer this credit to GST ?

  10. Prabhakar Kamath says:

    Is there any option to upload the xml file into GST portal as we have about more than 1000 items

    regards

  11. Rajiv Shahi says:

    You have to disclose stock value as available on 30-06-2017. It may pertains to 12 month old stocks as per provision of GST act.

  12. ckmanjunath says:

    This is very informative and useful for filing Trans 1. Request to clarify i have stock of 30617 which is included before 30-6-2016 also. Now in Trans 1 which closing stock i have to upload whether only from 1-6-2016 to 30-6-2017 unsold products or entire stock.

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