GST TRAN-1 Filing Guide: Claim Transitional Input Tax Credit (FY 2025-26)

Form GST TRAN-1 lets taxpayers migrating from the pre-GST regime carry forward their closing CENVAT and VAT credit into GST as transitional input tax credit. It captures eligible credit from the earlier laws, and the filing window was reopened following a Supreme Court order for those who had missed it.

GST TRAN-1 is a transition form that allowed taxpayers to carry forward Input Tax Credit from the pre-GST regime (VAT, Service Tax, Central Excise) into the GST framework. This guide covers who must file, section-by-section instructions, and the complete portal submission process.

What Is GST TRAN-1?

GST TRAN-1 is a transitional credit declaration form under the Goods and Services Tax regime. Taxpayers who held input tax credit on closing stock when migrating from VAT, Service Tax, or Central Excise to GST were required to file this form to carry forward eligible credits. The form captures closing stock data as of 1 July 2017 and enables businesses to claim ITC on pre-GST inventories within the new tax framework.

Who Should File TRAN-1?

TRAN-1 applies to taxpayers in the following categories:

•  VAT-registered dealers who had ITC on closing stock as of 30 June 2017

•  Service Tax registrants who held unutilised CENVAT credit at the time of transition

•  Central Excise registrants who had credit on capital goods or inputs

•  Composition scheme dealers who held stock eligible for deemed credit under the GST transition rules

Recent Developments

The GST portal reactivated TRAN-1 filing from 1 October 2022 to 30 November 2022, following a Supreme Court directive. The GST portal also released an official advisory detailing updated procedures for claiming transitional ITC during this window.

TRAN-1 Section-by-Section Breakdown

Section	Purpose
5(a), 5(b), 5(c)	Tax credit carried forward from the pre-GST period
6(a), 6(b)	Unavailed credit on capital goods to be transferred
7(a) to 7(d)	Input stock details held as of 1 July 2017
8	CENVAT credit transfer for centralised registrations
9(a), 9(b)	Goods held by a job worker on behalf of the principal
10(a), 10(b)	Goods held by an agent on behalf of the principal
11	Credit availed under Section 142(11)(c)
12	Goods sent on an approval basis before 1 July 2017

TRAN-1 Eligibility by Taxpayer Type

Taxpayer Category	Credit Type Available	Applicable Section
VAT-registered dealers	ITC on closing stock as of 30 June 2017	Section 140(1)
Service Tax registrants	Unutilised CENVAT credit balance	Section 140(1)
Central Excise registrants	Credit for capital goods and inputs	Section 140(2)
Composition scheme dealers	Deemed credit on eligible stock	Section 140(3)
Dealers with centralised registration	CENVAT credit transfer to new GSTIN	Section 140(8)

Each category had specific documentation requirements. VAT dealers needed closing stock statements verified against their last VAT return. Service Tax registrants had to reconcile their CENVAT balance with the ST-3 return filed for the period ending 30 June 2017. Central Excise registrants were required to provide invoice-level details for capital goods for which credit was partially availed.

For composition scheme dealers, the deemed credit was calculated at a specified percentage of the central excise duty or VAT paid on goods held in stock. This required proof of tax payment for the stock items, which purchase invoices or payment receipts could provide

Step-by-Step Filing Process

Step 1: Access the GST Portal

Navigate to the official GST Portal and log in with your credentials.

Step 2: Navigate to Transition Forms

Go to Services, then Returns, then Transition Forms. All TRAN-1 related options will appear on the dashboard.

Step 3: Select TRAN-1 Options

Choose Yes or No from the dropdown to indicate whether you filed a return in the preceding six months. If TRAN-1 has been previously submitted, a Reopen option becomes available to modify or append data. Modifications and resubmission are permitted only once.

Step 4: Complete All Sections

Fill in each section with the relevant data. Sections 5(a) through 5(c) require details of ITC to be transferred from the pre-GST period. Sections 6(a) and 6(b) capture unutilised ITC on capital goods, with invoice-specific details under each tab. For bulk entries, a JSON file upload option is available. Sections 7(a) through 7(d) require a summary of inputs held in stock and inputs incorporated into semi-finished or finished goods as of 1 July 2017.

Section 8 mandates that ITC be transferred as CGST credit to the current GSTIN. The PAN linked to the GSTIN must match the PAN used under the previous tax system. The specified amount is credited to the Electronic Credit Ledger.

Sections 9(a) and 9(b) cover goods dispatched to a job worker under Section 141. Section 10 covers goods held by an agent under Section 142(14) of the SGST Act. Section 11 captures pre-GST taxes paid and corresponding eligible credits. Section 12 reports goods sent on approval between 1 January 2017 and 30 June 2017 that were returned after 1 July 2017 under Section 142(12).

Step 5: Submit and Confirm

Click Submit to finalise all entered details. Once submitted, the data cannot be altered. A warning message appears; click Proceed to continue. The status changes from “Not filed” to “Submitted.” The transitional credit is added to the Electronic Credit Ledger balance but becomes available for use only after official filing in the next step.

Step 6: File with DSC or EVC

Select the authorized signatory and choose DSC or EVC for authentication. For DSC, select the certificate and click Sign. For EVC, enter the OTP sent to the registered email and mobile. A success message confirms the filing. The status changes to “Filed.” The ITC claimed in TRAN-1 is credited to the taxpayer’s Electronic Credit Ledger and can be used to offset liabilities from GSTR-3B for July 2017 onward.

Key Terms

•  TRAN-1: Transition form for declaring closing stock ITC carried forward from the pre-GST regime

•  CENVAT Credit: Central Value Added Tax credit available under the pre-GST excise and service tax system

•  Electronic Credit Ledger: Digital ledger on the GST portal reflecting ITC balances available for offset

•  Section 141: CGST Act provision governing goods with job workers during the GST transition

•  Section 142(12): Provision covering goods sent on an approval basis before GST implementation

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation.

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Frequently Asked Questions

Q1: What is the purpose of GST TRAN-1?

TRAN-1 enables taxpayers to carry forward Input Tax Credit from the pre-GST regime (VAT, Service Tax, Central Excise) into the GST system by declaring closing stock balances as of 1 July 2017.

Q2: Can TRAN-1 still be filed?

The GST portal reopened TRAN-1 filing from 1 October to 30 November 2022, per a Supreme Court order. After this window, new submissions are not accepted unless a court extends the deadline.

Q3: How many times can TRAN-1 be revised?

TRAN-1 can be submitted and revised only once on the GST portal. After the revision, no further modifications are permitted.

Q4: What happens to the ITC claimed in TRAN-1?

The transitional ITC is credited to the taxpayer’s Electronic Credit Ledger upon successful filing and can be used to offset tax liabilities in GSTR-3B from July 2017 onward.

Q5: What authentication methods are available for filing TRAN-1?

TRAN-1 can be filed using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC) for OTP-based verification.

Frequently Asked Questions (FAQ)

What is Form GST TRAN-1?

TRAN-1 is the form used to carry forward eligible input tax credit from the pre-GST regime, such as closing CENVAT and VAT credit, into the GST system as transitional credit.

Who can file TRAN-1?

Registered taxpayers who were carrying eligible closing credit under the earlier indirect tax laws at the time of migration to GST can file TRAN-1 to claim that credit.

What credit can be claimed through TRAN-1?

You can claim the closing balance of eligible CENVAT credit and VAT input tax credit, along with credit on stock held, subject to the conditions in the transitional provisions.

Was the TRAN-1 filing window reopened?

Yes. Following a Supreme Court order, the window to file or revise TRAN-1 was reopened for a period so taxpayers who had missed it could claim their transitional credit.