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Goods and Services Tax Network (GSTN) has recently gone live with GST TRAN-1 form. A taxpayer who has the credit of input tax in previous tax regime of VAT/Service Tax/Excise Duty can file this return form along with the particulars of stock carried forward to claim the complete amount as a credit under GST. The taxpayer can file this return online by logging into GST common portal at https://www.gst.gov.in/.

Once you login into the portal, next step would be open your GST TRAN-1 return filing screen. This you can navigate through Services > Returns > Transition Form > TRAN-1. Refer screenshot below for the flow.


GST TRAN-1 Navigation


Once you reach the return filing screen, you will find eight sections wherein a taxpayer needs to fill in information. These heads are:

  1. Amount of Tax Credit Carried Forward.

  2. Details of Capital Good For Which Unavailed Credit Has Not Been Carried Forward.

  3. Details of The Input Held in Stock.

  4. Details of Transfer of CENVAT Credit For Registered Person Having Centralized Registration.

  5. Details of Goods Sent to Job Worker and Held in Stock on Behalf of Principal Under Section 141.

  6. Details of Goods Held in Stock as Agent on Behalf of Principal Under Section 142.

  7. Details of Credit Availed in Terms of Section 142 {11(c)}.

  8. Details of Goods Sent on Approval Basis Six Months Prior to Appointed Date Section 142 (12)


Overall a taxpayer is required to furnish 13 information head under this return. 1-4 are basic information about the business including taxpayer’s GSTIN, Business Name, and Turnover. These details will be auto-populated from the login used to file GST TRAN-1 form. Section 13 is confirmation of information furnished under this return. This will be done by the way for authentication by a digital signature certificate in case of companies and electronic verification code in case of a sole proprietorship.

Read more on GST Return Filing