Form TRAN-1 should be filed by every person having ITC on closing stock and migrated to GST form VAT, Service Tax, or Central Excise.
The balance of closing stock held by a business as on 1st July 2017 has to be disclosed in TRAN-1 to claim ITC on the old stock in the GST regime.
TRAN-1 can be filed and revised once on the GST Portal till 27th December 2017.
Latest Update!
16th May 2020: The CBIC has notified the 18th of May, 2020, as the date from which the provisions of section 128 of the Finance Act, 2020, will come into force. (Note: Section 128 of the Finance Act, 2020, gives effect to the amended section 140 of the Central Goods and Services Tax Act, 2017, which defines the time limit for claiming transitional input tax credit under the Act.) 7th Feb 2020: GST TRAN-1 due date further extended up to 31st March 2020, where taxpayers could not submit before earlier deadline due to technical issues on GST Portal. 10th Sept 2018: Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to tech glitch, to 31st March 2019 and 30th April 2019 respectively.Here is a step-by-step Guide to File TRAN-1 on GST Portal
Step 1: Login to GST Portal. Step 2: Go to the ‘Services’ > ‘Returns’ > ‘Transition Forms’ .
Step 3: You will be able to see all the tiles w.r.t. TRAN-1.
Based on whether you have filed a return for the past 6 months select ‘Yes or ‘No’ from the drop-down.Note: If TRAN-1 is already submitted, a Reopen button is provided to modify/ add previously filed data. The data can be modified and submitted only once.
Step 4: 5(a), 5(b), 5(c) – Amount of tax credit carried forward:
This section contains details of ITC to be carried forward from the pre-GST regime to current regime. Enter details in all the fields and save it. Errors (if any) will be reflected and needs to be rectified.
Step 5: 6(a), 6(b) – Details of capitals goods for which un-availed credit has not been carried forward: Details of capital goods for which unavailed ITC is to be carried forward is shown here. Under each tab, invoice-wise details need to be entered separately. So, If there are many entries you can upload JSON file. Step 6: 7(a), 7(b), 7(c), 7(d) – Details of the inputs held in stock: A summary of the following has to be mentioned in this section:- Inputs held in stock as on 1st July 2017
- Input contained in semi-finished goods or finished goods held in stock as on 1st July 2017







Filling up so many details is a time-consuming process and is prone to errors. You can get this work done by expert using ClearTax services for filing TRAN-1 which will make the whole process seamless and quick.Step 12- ‘Submit’ TRAN-1 Click on ‘Submit’ button to freeze the details. The data once frozen cannot change.


The status of the TRAN-1 on the GST Portal changes from ‘Not filed’ to ‘Submitted’.
On successful submission of TRAN – 1, the transition credit claimed in the form us added in the balance of Electronic Credit Ledger.
However, it can be utilised only after filing of TRAN 1.
Step 14: File TRAN – 1 with DSC or EVC

- FILE WITH DSC-> click proceed on warning screen-> Select certificate and click SIGN button
- FILE WITH EVC->enter OTP sent on mail and registered mobile number of the authorised signatory registered on GST portal-> Click “Verify” button
Filling up so many details is a time-consuming process and is prone to errors. You can get this work done by expert using ClearTax services for filing TRAN-1 which will make the whole process seamless and quick.