How to file TRAN-1 on the GST portal using the offline tool?

A person who has migrated to GST form VAT, Service Tax, or Central Excise and who has input tax credit on the closing stock as on 1st July 2017, will need to file Form TRAN-1 to claim the input tax credit under the GST regime.

What are the prerequisites for downloading the TRAN-1 offline tool?

A taxpayer needs to have the following on his device:

• Windows 7 and above
• Internet Explorer 10+
• MS Excel 2007 and above

Steps to download and install the TRAN-1 offline tool

Steps to download the TRAN-1 offline tool:

To download the TRAN-1 offline tool, you do not need to login to the GST portal. You can follow the steps below-

Step 1: Visit the GST portal. The GST home page will be displayed.

Step 2: Go the Downloads > Offline Tools > TRAN-1 Offline Tools.

Step 3: Click on the links for downloading the templates, given next to each of the following sections:

1. TRAN-1 – 5(b) Statutory Form CSV template
2. TRAN-1 – 6(a) Capital Goods – Central Tax Excel template
3. TRAN-1 – 6(b) Capital Goods – State/UT Tax Excel template
4. TRAN-1 – 7(b) Details of the Inputs held in stock – Eligible duties and taxes/VAT/(ET) Excel template
5. TRAN-1 – 9(a) Details of Goods – Sent as Principal CSV template
6. TRAN-1 – 9(b) Details of Goods – Held in Stock CSV template

Next, click on ‘Proceed’, and the file will start downloading.

Step 4: Browse and select the location in which you would like to save these files which have been downloaded.

Installing the tool:

Step 1: Once the TRAN-1 offline tool has been downloaded, unzip and extract the zipped files from the downloaded folder. The zipped folder will consist of a CSV and Excel file. Double-click on either of the files to open them.

Step 2: Click on the ‘Enable Content’ button in the excel sheet.

Steps to prepare TRAN-1 and upload data using the CSV file

Steps to prepare data using the CSV templates:

The following are the CSV templates available for uploading data in TRAN-1. 

1. TRAN-1 5(b) Statutory Form CSV template: To fill in the details for ‘5(a), 5(b), 5(c) – Amount of tax credit carried forward’ tile. This file needs to be uploaded under the ‘Statutory Tab’ in TRAN-1. 
2. TRAN-1 9(a) Details of Goods – Sent as Principal CSV template: To fill in the details for ‘9(a), 9(b) – Details of goods sent to the job-worker, and which are held in his stock on behalf of the principal under section 141’ tile. This file needs to be uploaded under the ‘Sent as Principal’ tab. 
3. Tran-1 9(b) Details of Goods – Held in Stock CSV template: To fill in the details for ‘9(a), 9(b) – Details of goods sent to the job-worker, and which are held in his stock on behalf of principal under section 141’ tile. This file needs to be uploaded under the ‘Held in Stock’ tab. 

Here we take an example of how to upload data using the ‘TRAN-1 5(b) Statutory Form CSV template’.

Step 1: Open the ‘TRAN-1 5(b) Statutory Form CSV template’.

Step 2: Enter all the relevant details in the Excel sheet, under their respective column heads.

Step 3: Click on ‘Save’ once done. The CSV file will get saved.

Steps to upload data using the CSV templates:

Here are the steps to upload details using the CSV Templates.

Step 1: Visit the GST portal.

Step 2: Go to Services > Returns > Transition Forms.

The ‘TRAN – 1 Transitional ITC / Stock Statement’ page will be displayed.

Step 3: Click on the ‘5(a), 5(b), 5(c) – Amount of tax credit carried forward’ tile.

Step 4: Go to the ‘Statutory Forms’ tab and click on the ‘Choose File’ button.

Step 5: Browse and select the CSV file which needs to be uploaded, from your computer. Click on the ‘Open’ button.

Once the file is uploaded, a message will be displayed for a successful upload. The uploaded CSV file will then be validated and processed. If there is a validation failure upon processing, then the errors, if any, will be displayed on the GST portal. The errors need to be rectified, and the file needs to be uploaded again. Similarly, you can upload data for ‘TRAN-1 9(a) Details of Goods – Sent as Principal CSV template’ and ‘TRAN-1 9(b) Details of Goods – Held in Stock CSV template’.

Steps to prepare TRAN-1 and upload data using the Excel templates

Steps to prepare data using the Excel templates:

The following are the Excel templates available for the upload of data in TRAN-1:

1. TRAN-1 6(a) Capital Goods – Central Tax Excel template: To fill in data and generate the JSON file to report sections 6A and 6B relating to details of capitals goods for which the unavailed input tax credit has not been carried forward. This file needs to be uploaded under the ‘Central Tax’ tab. 
2. TRAN-1 6(b) Capital Goods – State/UT Tax Excel template: To fill in data and generate the JSON file to report sections 6A and 6B relating to details of capitals goods for which unavailed input tax credit credit has not been carried forward. This file needs to be uploaded under the ‘State/UT Tax’ tab. 
3. TRAN-1 7(b) Details of the inputs held in stock – Eligible Duties and taxes/VAT/[ET] Excel template: To fill in data and generate the JSON file to report sections 7(a), 7(b), 7(c), 7(d) relating to details of the inputs held in stock tile. This file needs to be uploaded under the 7b-Eligible Duties and taxes/VAT/[ET] tab. 

Here is an example of how to prepare data using the ‘TRAN-1 6(a) Capital Goods – Central Tax Excel template’. 

Step 1: Open the ‘TRAN-1 6(a) Capital Goods – Central Tax Excel template’.

Step 2: Navigate to the worksheet ‘GST_TRANS1_6a’.

Step 3: Enter the GSTIN in the GSTIN field.

Step 4: Fill in the data in the respective columns of the Excel tool. 

Specific points to note: 1. The recipient’s registration number should be a valid one, which is available in the ‘Amendments of Registration Non-Core Fields in Registration Service’ under any central tax registration number category.  2. Select ‘Add’ if you wish to insert a new record or edit already entered data into the GST System 3. Select ‘Delete’ if you wish to delete an already existing record. 

Note: To delete a row that has an error, then select the entire row and press the ‘Delete’ key on your keyboard.  4. If you wish to insert a new row, select all the rows below the row in which the new row needs to be inserted, and cut and paste the selected rows one row below. 

Step 5: Once all the data has been entered, click on the ‘Validate & Calculate Sheet’ button to validate the worksheet. 

Note: The Total Unavailed Credit = Total Available Credit – Total Availed Credit.  This is calculated on clicking the ‘Validate & Calculate Sheet’ button. The value here should not be less than zero and should be greater than the calculated value.

Step 6: (a) If the validation is successful, a message will be displayed with the number of records to be added and deleted on the GST portal. Click on the ‘OK’ button.

Note: If a row with an error needs to be deleted, you will need to select the rows below the deleted row and cut and paste those rows on the deleted row.

(b) If the validation is unsuccessful, the errors will be displayed in the ‘Error’ column.

You will need to rectify the errors, and click on the ‘Validate & Calculate Sheet’ button again to validate the worksheet.  

The error column should now remain blank, showing that the row is now validated.

Steps to generate the JSON file for upload:

Step 1: Click on the ‘Create File to Upload’ button in the Excel template to generate the JSON file which needs to be uploaded on the GST portal.

Step 2: Navigate to the folder where you would like to save the JSON file. Enter the file name and click on ‘Save’.

Step 3: You will get a confirmation message stating that the JSON file is created. Click on ‘OK’.

Steps to upload the JSON file:

Step 1: Log in to the GST portal. The GST home page will be displayed. 

Step 2: Go to Services > Returns > Transition Forms.

The ‘TRAN-1 – Transitional ITC / Stock  Statement’ page will be displayed.

Step 3: Click on the tile named ‘6(a), 6(b) – Details of capitals goods for which unavailed credit has not been carried forward’.

Step 4: Click on the ‘Central Tax’ tab, and click on the ‘Choose File’ button to upload the file. 

Step 5: Browse and navigate to the JSON file, which needs to be uploaded from your device. Click on ‘Open’.

Step 6: The uploaded JSON file will be validated and processed. In case of validation failure during processing, the errors, if any, can be downloaded from the GST portal by clicking on the link given to download the error CSV file.

Step 7: Once downloaded, open the file, the errors will be displayed. Rectify the mistakes in the JSON file, and upload the same again on the GST portal.

Similarly, you can fill-in data and upload JSON for the ‘TRAN-1 6(b) Capital Goods – State/UT Tax EXCEL template’ and ‘TRAN-1 7(b) Details of the inputs held in stock – Eligible Duties and taxes/VAT/[ET] EXCEL template’. Once all the data in the relevant templates have been uploaded, you can proceed with filing Form TRAN-1 by following step 12 onwards as explained here. 

FAQs on the TRAN-1 offline tool

Is the TRAN-1 offline tool mobile compatible?

No, at present, the TRAN-1 offline tool can only be used on desktops and is not available for mobile phones.

Where can I get the detailed user manual of the TRAN-1 Offline Tool? 

The detailed user manual will also get downloaded when you download the TRAN-1 Offline Tool. It will be downloaded as a ‘read me’ text document, along with help instructions available on the Excel sheet.