GSTIN/ARNNumberoftheRegisteredpersonNameoftheRegisteredperson

S.No. Part Section ITCavailbalefor TobefiledtoclaimITCon Tobefiledby RemarksCorrespondingpartofformTRAN1

onlythosetaxeswhichareshownascarriedforwardinthelastreturnfiledbythedealer.ThisPartistobefiledinrespectofonlythosetaxesforwhichthedealerisregisteredunderexisitnglaws.(eg.VAT/Excise/ServiceTax etc.)

2 PartB 140(2)unavailedITConCapitalGoods

ThisPartistobefiledinrespectofunavailedtaxcreditofCapitalGoodswhichisnotshowninlastreturnfiled.

allPersonsregisteredunderGST(EXCEPTCompositiondealersunderGSTlaws.)

ThisPartistobefiledinrespectofonlythosetaxesforwhichthedealerisregisteredunderexisitnglaws.(eg.VAT/Excise/ServiceTaxetc.)

6(a)Central6(b)Local

for example :

wheresuchgoodsorserviceswhicharethoughnowexemptBUTwouldbeliabletotaxunderGST.

ThisPartistobefiledallbyPersonsregisteredunderGSTlaws,whowere:

(FORPERSONSEXCLUSIVELYENGAGEDINEXEMPTGOODSORSERVICESPLEASEFILLPARTC)

i.e.creditreversedunderRule6(3)ofCenvatCreditRules2004,canbereclaimedinrespectofgoodsheldasonappointeddate.

engaged in the manufacture of partly taxable & partly exempted goods under the Central Excise Act, 1944.

ITCrelatedtotaxableportionisalreadyclaimedinPartA,SotoclaimcreditofITCrelatedtotheseexemptportion,whichwasotherwisenotavailableunderexistinglaws,onemustfilethisPartD

Note:formatofPartC&PartDaresame,socombineddatamaybefilledinonepartonlyforboththesituations.

engaged in the provision of partly taxable & partly exempted services under Chapter V of the Finance Act, 1994,

1 PartA 140(1)NormalGoodsandServices

ITConNormalGoods

140(4)PartD4

ThisPartistobefiledallbyPersonsregisteredunderGSTlaws,whowere:

**not liable to be registered under the existing law; or**exclusively engaged in the manufacture of exempted goods ; or**exclusively engaged in the provision of exempted services; or

**providing works contract service and was availing of the benefit of service tax notification No. 26/2012; or

1. a person deals exclusively in a particular commodity which is exempt underexisitng tax law but which would be taxable under GST. Such perosn shall fill Part-C of Form GSTRAN-1 to avail benefit of Excise paid on stock held as on appointed date.

**first stage dealer; or**second stage dealer; or**registered importer; or**depot of a manufacturer; or**exclusively engaged in the supply of exempted goods (SGST Act)

ITConNormalGoods

Whereever'NormalGoods'wordisuseditmeansinputsexceptCapitalGood.

GuidelinestofillFormGSTTRAN1DeclerationforCarryforwardofInputTaxCreditsintothenewGSTregimeTobefiledwithin90daysoftheappointedday

(seesection140,141&142ofCGSTActandDRAFTTransitionrules)

5(a)Central5(b)Forms5(c)

Local

7(a)Central(Withinvoice&withoutinvoice),7(b)Local(WithInvoice),7(c)Local(Without

Invoice)

7(a)Central(Withinvoice&withoutinvoice),7(b)Local(WithInvoice),7(c)Local(Without

Invoice)

allPersonsregisteredunderGST(EXCEPTCompositiondealersunderGSTlaws.)

ThisPartisNOTtobefiledinrespectofunavailedtaxcreditof

CapitalGoodswhichisnotshowninlastreturnfiled.(UsePartBforthis)

3 PartC 140(3)

i.e. persons who were not eligible to claim ITC in respect of their inputs under one or the other existing laws.

2. a person may be registered under state VAT but not under central Excise, so he was not able to claim input of Excise under existing Laws

guidelinesonFormGSTTRAN1byCAMithunKhatry

www.taxguru.in

S.No. Part Section ITCavailbalefor TobefiledtoclaimITCon Tobefiledby RemarksCorrespondingpartofformTRAN1

ThisPartistobefiledallbyPersonsregisteredunderGSTlaws,where:GoodsorServicesreceivedonoraftertheappointeddaybutthedutyortaxinrespectofwhichhasbeenpaidbythesupplierundertheexistinglaw.ThisPartistobefiledallbyPersonsregisteredunderGSTlaws,who:whowaseitherpayingtaxatafixedrateorwhowaspayingafixedamountinlieuofthetaxpayableundertheexistinglaw(Excise,Customs,NationalcalamitycontingentDuty,VAT)

7 PartG 140(8) 8

8 PartH 141 9

9 PartI 142(14)* 10

10 PartJ 142(11)(c) 11

11 PartK 142(12) 12*section142(14)ofSGSTActSomeImportantPoints:

140(5)PartE5

StatementofgoodsincludingCapitalgoodslyingwith

ForexampleincaseBillisrasedunderexistingtaxperiod&taxisalsopaidunderexistingtaxperiod,howeversupplyisreceivedunderGST.

ForexampleTaxpaidunderCompositionschemeofexisitngtaxLawsinrespectofspecifiedgoods,nowdealerwanttooptoutofcompositionschemeunderGSTregime.

6 PartF 140(6)ITConNormal

Goods

TobefiledbybothPrincipalandJobworker

tobefiledbyrecipientofGoodsorServices

CenvatCreditbypersonhavingCentralisedregistration

CompositiondealersunderVAT&Excise

WhoareclaimingCenvatcreditheldundercentrailsedregistrationofexistinglawsasontheappointedday.

ITConNormalGoodsandServices

7(a)Central(Withinvoice),

7(b)Local(WithInvoice)

NOTinTran1Form

wheretheinputshavebeenreceivedfromanExportOrientedUnitoraunitlocatedinElectronicHardwareTechnologyPark,thecreditshallbeallowedtotheextentasprovidedinsubrule(7)ofrule3oftheCENVATCreditRules,2004[ProvisotoRule1]

TheinputtaxcreditonaccountofanyservicesreceivedpriortotheappointeddaybyanInputServiceDistributorshallbeeligiblefordistributionascreditunderthisActeveniftheinvoicesrelatingtosuchservicesarereceivedonoraftertheappointedday.[Section140(7)]

WhereCEVNATcreditwasreversedunderexistinglawduetononpaymenttosupplierwithin3monthsandsuchrecipientswishtoavailsuchcredit,thensuchpaymentshallbemadewithin3monthsoftheappointedday.[Section140(9)]

StatementofgoodsincludingCapitalgoodslyingwithagentasonappointedday.(onlySGST)

TobefiledbybothPrincipalandAgent

TobefiledbysupplierofGoods

TaxpaidonadvancereceivedforCompositeSupplyunderexistinglaw.(OnlyVAT+ServiceTax)

TobefiledbysupplierofGoodsANDServices

Goodssentonapprovalorreturnasonappointedday.

guidelinesonFormGSTTRAN1byCAMithunKhatry

www.taxguru.in

guidelinesonFormGSTTRAN1byCAMithunKhatry

PartAistobefiledbyapersonwhoisalreadyregisteredundertheexisitngtaxlaws.

Y Whether such tax credit amount is shown as carried forward in the return relating to the period ending with the day immediately preceding the appointed day?

Y Whether it is admissible as ITC under GST Act?

Y Whether you have furnished all the returns for preceding six months?

N Whether the said ITC relates to goods manufactured and cleared under such exemption notifications as are notified by the Government?

Ifanwerstotheabovequestionsareinconformitywiththosefilledabove,youareeligibletocarryforwardinputmentionedbelowunderPARTA

S.No.NatureofITCcarriedforwardinlastreturnfiled.

RegistrationNumberunderexistingLaws

Taxperiodtowhichthelastreturnfiledundertheexistinglawpertains

Dateoffilingofsuchreturn

AmountofITCcarriedforwardinlastreturnfiledunderexistinglaws.

Taxcarriedforwardas

(1) (2) (3) (4) (5) (6)1 ServiceTax CGST

2KrishiKalyanCess(notavailabletomanufacturers) CGST

3 CentralExcise CGST4 CVDunderCustomsAct CGST

5SADunderCustomsAct(notavailabletoserviceproviders) CGST

6 NCCDoninputs CGST

Details of statutory forms received under CST Act1956. (from 01-04-2015 to 30-06-2017)

S.No. TypeofFormC/F/E/H/I FormNo. TINno.ofissuer Nameofissuer FormValue SalesValueRateunderVAT

1 C2 F3 H4 I

GuidelinestofillFormGSTTRAN1PartA

TobefilledbyRegisteredPersonsOTHERTHANCompositiondealers.(asperGSTlaw)

Detailsoftaxalreadyc/f.intheirrespectivereturnsforINPUTSincludingGOODS,SERVICES&CAPITALGOODS

ITCadmissibleunderGSToutof(6)

(7)

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guidelinesonFormGSTTRAN1byCAMithunKhatryDetails of statutory forms pending under CST Act1956. (from 01-04-2015 to 30-06-2017)

S.No. TINNo.ofSellerinStateTypeofFormC/F/E/H/I

TurnoverforwhichFormsarePending

RateunderrespectivestateVAT

Taxpayableunderexistinglawsifsoldwithoutsuchforms

Taxalreadypaidorreversedunder

existinglaws

Taxbenefitavailedby

makingsalesonForms

(1) (2) (3) (4) (5) (6) (7) (8=67)1 C2 F3 H4 I

S.No.NatureofITCcarriedforwardinlastreturnfiled.

AmountofITCcarriedforwardinlastreturnfiledunderexistinglaws.

WhethersomeITCcarriedforwardincolumn(3)isonaccountofsalesmadeunderC/F/E/H/Iforms

ifanswertocolumn(4)isyes,amountofsuchITCc/f.onaccountofsalesmadeunderC/F/E/H/Iforms

Outof(5)ITCrelatedtosuchformswhichisalreadysubmitted

ITCrelatedtosuchformswhichispending

ITCclaimnotrelatedtosuchforms

Taxcarriedforwardas

(1) (2) (3) (4) (5) (6) (7)=(56) (8=35) (9=8+6)1 StateVAT* Yes/No SGST2 EntryTax* SGST

*CreditofVAT&otherLocaltaxesisavailedasumingthatSGSTActwillalsohavesimilarprovisions

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guidelinesonFormGSTTRAN1byCAMithunKhatry

PartBistobefiledbyapersonwhoisalreadyregisteredundertheexisitngtaxlaws.

Y Whether such tax credit amount is admissible under existing Laws?

Y Whether such tax credit amount is admissible under GST?Ifanwerstotheabovequestionsareinconformitywiththosefilledabove,youareeligibletocarryforwardinputmentionedbelowunderPARTB

S.No.NameofCapitalGoods

Invoice/DocumentNo.

Invoice/Documentdate

NatureofITCcarriedforward.

RegistrationNumberunderexistingLaws

TotalamountofITCrelatedtosuchCG

AmountofITCalreadyavailedorutilizedundertheexistinglawstilltheappointedday

AmountofITCyettobeavailedorutilizedundertheexistinglawstilltheappointedday.

Taxcreditcarriedforwardas

(1) (2) (3) (4) (4) (5) (6) (7) (8=67) (9)1 CentralExcise CGST2 CVD CGST3 SAD* CGST6 VAT** SGST

ForCGSTcreditCapitalGoodsmeansgoodsdefinedunderru