This document provides detailed instructions for filling out Form GST TRAN-1, which allows taxpayers to transfer input tax credit from the previous tax regime to the GST regime. It describes the 12 steps and tables within Form TRAN-1 that must be completed, including declaring input tax credit amounts and balances, capital goods, inputs in stock, goods sent to job workers, and more. Completing Form TRAN-1 correctly is necessary to claim input tax credits under GST that were available under previous tax laws.

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In earlier discussion, we had seen basics of TRAN ‐1 and TRAN‐2. To continue with, here in detailed explanation of FORM
TRAN‐1 is provided.
BROAD ASPECTS OF TRANSITION TO GST
 Input Tax Credit of the old regime that you want to claim in the new regime (report in TRAN‐1)
 Avoid any disruption to material sent to job workers ( report in TRAN‐1)
 Report agent principal dealing and dispatch of goods, works contracts (report in TRAN ‐1)
 Tax refunds and claims under the old regime (not reportable in TRAN ‐1 or TRAN ‐2)
INFORMATION REQUIRED IN TRAN 1
Steps 1‐4 :
 After logging, choose services then choose returns and click on the transition form ( services > Returns >
transition forms)
 The tabs of transition forms TRAN 1/TRAN 2/ TRAN 3 can seen in the top most band. By default, the tiles of Form
TRAN‐1 and TRAN‐3 are visible
 Click the option ‘yes’ or ‘no’ for further choice, whether all the returns required under relevant earlier laws for
the period of a six months immediately preceding the appointed date have been furnished. Relevant tables
can be seen in form GST TRAN 1, according to the option selected.

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 Input any required details in each tile and press save button at the bottom. The system will conclude the entries
and if there is any validation error, the system will show status as processed with error. Clicking the edit button
against that entry the nature of validation error can be seen on the top most area of screen.
Step 5
Declare the details of the amount of tax credit carried forward in the returns filed under relevant earlier laws and
admissible as GST credits, by clicking on the tile 5(a), 5(b), 5(c).
 5(a) is as below:
 Table 5(a) is applicable for a registered person other than a person paying tax under composition scheme, who
was registered under the old regime and has furnished the returns under the old regime.
Also for input credit related to taxable supply where the registered person was providing/manufacturing both
taxable as well as exempted service/goods under the old regime.
Such a person can claim excise and service tax input credit balance reflected in the return.
So this table is required to be filed if you are registered as manufacturer or as a Service provider & if you have
closing balance of CENVAT credit in your return for the period ending 30th June 2017.

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In Table 5(a), fill Excise or Service Tax registration number. Select the tax period for which last return is filed and
date of filing of last return has to be mentioned. Balance amount which was carried forward in last return has
to be specified. Out of that amount, he has to mention how much amount is admissible as ITC in GST as Central
Tax.
 Table 5 (b) is for persons who are registered under VAT and CST. Here, he is required to fill details of C‐form, F‐
forms and H‐forms for which assessment is pending. He is required to fill details such as TIN of issuer, name of
issuer, Serial Number of such Form, Amount and VAT rate as applicable.
 Table 5C – Tax credit amount brought forward to the electronic credit ledger as State tax/UT Tax (Registrations
for all on the same PAN and State).

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Step 6
 Table 6(a) and 6(b) – Declare details of capital 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).
 Screen describing Table 6 (a) and 6 (b) are as below:

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Step 7
 Table 7 is for assesses who were not registered in excise but registered in VAT or dealing in exempted goods
under excise or exempted services under service tax but they want to claim credit of inputs held in stock.
Manufacturers, service providers or traders, on the basis of valid tax document, can claim credits of inputs held
in stock. Further Table 7 is to be filled by those assesses dealing in both exempted and taxable goods or services
in earlier regime, and are now taxable under GST.
 Also, persons who paid duty on inputs or input services before July 1 but goods were in transit and received
after July 1 and if invoices received after July 1, are also required to fill Table 7 and claim credit here. Table 7
will be filled as follows:
Table 7(a) – Details of the inputs held in Stock (Duties and Taxes)

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Table 7(b) – Eligible Duties and Taxes/VAT/ET
Table 7(c) ‐ VAT and entry tax paid details

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Table7(d) – Stock of goods
Step 8
 Table 8 is for ISD registered under Service Tax. If any ISD wants to distribute credit between registered persons
under GST having same PAN, here ISD can fill details. ISD is required to mention Registration number, last
return filing date, amount of credit carried forward in last return, GSTIN of receivers to whom credit is
transferred along with amount and invoice number through which credit is transferred.
Table 8:
Step 9
 Table 9 is only for Job worker and Principals. They have to mention all the details of challan no. through which
stock transferred, challan date, description of goods, HSN Code, quantity and value so that when these goods
are returned within 6 month of July 1st, GST will not be levied. Details to be provided in table 9(a) and 9(b)
are as per below:

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Step 10
 Table 10 is for agents registered under VAT who have held goods on behalf of Principal. They are required to
fill GSTIN of Principal along with description of goods, unit, quantity and value of such goods.
Step 11
 Table 11 is for assesses who are dealing in items on which both VAT and servicer tax is applicable and now
GST is to levied on supply of such goods.. They have to fill registration number of VAT, Service Tax, Invoice
Number, Tax Paid whose credit is to be taken. (mainly for work contracters)

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Step 12
 Table 12 is for assesses who sent goods on approval not before 6 months prior to July 1st. If such goods are
received back within 6 months if July 1, no tax will be levied under GST. Therefore, they have to fill document
number and date which is used to send goods on approval. Also, he is required to mention name and GSTIN
number of recipient to whom goods sent if any. It is also required to fill details of such goods as HSN Code,
description, Unit, Quantity and Value.
After filing all details in abovementioned tables, form has to be submitted. Please note earlier no modification was
allowed after submitting this form. However, now one time modification is permitted. After submitting, it has to be filled
with OTP received on registered mobile number or it can be filed by signing through digital signature.
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