These are the steps by which you can easily
file your GST.
1. After login, select Services, then select
Returns and click on Transition Forms. (Services >Returns > Transition
Forms).
2. The tabs of transition forms TRAN 1/TRAN
2/TRAN 3 are visible in the top hand. By default tiles of Form TRAN-1 will be
visible.
3. Select the option ‘Yes’ or ‘No’ for
‘Whether all the returns required under relevant earlier laws for the period of
six months immediately preceding the appointed date have been furnished’.
Relevant tables will be visible in Form GST TRAN I, depending upon the option
selected.
4. Declare/ Fill in the required details in
each tile and press “Save– button at the bottom. The system
will validate the entries and if there is any validation error, system will
show status as processed with error. On clicking the edit button against that
entry the nature of validation error can be seen on the top portion of screen.
5. Declare the details of the amount of tax
credit carried forward in the returns filed under relevant other laws and
admissible as GST credits, by clicking on the tile 5(a),5(b), 5(c).
a. The Registration Numbers under earlier
laws mentioned in the above table or in any other table of TRAN 1 need to be
the same as declared by the taxpayer in their enrollment/registration form
otherwise system will throw validation error.
b. If the taxpayer has failed to furnish any
registration number of earlier laws, he may use the non-core registration
amendment facility to declare it in the registration details and subsequently
file TRAN 1.
6. Declare details of capitals goods for
which credit has not been availed under relevant earlier laws and are
admissible under GST by clicking on the tile 6(a), 6(b).
7. Declare details of the inputs held in
stock by clicking on the the 7(a), 7(b), 7(d) and furnishing the required
information to avail the credit of eligible taxes and duties paid under earlier
laws and for which credit is allowable under GST regime.
8. Declare the details of tax paid under
earlier laws and credit admissible on inputs (goods) and services received
within 30 days (60 days in ease of extension) of appointed day in table 7(c).
9. Declare details of transfer distribution
of Central Tax credit claimed in table 5(a) an account of CENVAT credit carried
forward in last return for registered person having centralized registration
under service tax by clicking on the tile 8.
a. In tile 8, you are allowed to enter only
GSTIN of receivers that have same PAN as the taxpayer furnishing details in
TRAN-1. The transferred central tax ITC will be posted to the ITC ledger of the
recipients.
10. Declare details of goods sent to
job-worker and held in his stork on behalf of principal (by both job-worker and
the principal) by clicking on the tile 9(a) & 9(b).
11. Declaration of details (by both the
agents and the principals) of goods held in stock by agents on behalf of the
principal and its admissible lTC to agents by clicking on the tile 10(a) &
10(b).
12. Declare details of transition credit
availed on transaction subject to both service tax and VAT, On which tax has
been paid under earlier laws and are also taxable under GST. by clicking on the
tile 11.
13. Declare details of goods sent on approval
basis, six months prior to the appointed day by clicking on the tile 12.
14. Click on Submit button
to freeze the TRAN-1.
a. Please note that after submit,
no modification is possible. Hence ensure that details are filed correctly
before clicking on Submit button.
15. On successful Submit of
TRAN-1, the transition credit claimed in the details provided would be
posted to Electronic Credit ledger. However, it can he utilized only after
filing of TRAN I by signing it.
16. Click on File button using DSC or EVC.
17. Message for successful filing will appear
and Acknowledgement will be generated.
18. The ITC posted in Electronic Credit
Ledger, post successful filing, can he used to offset liabilities GSTR3B (July
2017) or any other subsequent returns.
