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A Guide to Filing TRAN-1 on the GST Portal with the Offline Tool

This article serves as a comprehensive guide for taxpayers on how to file Form TRAN-1 on the GST portal using the dedicated offline tool. It details the prerequisites for downloading the utility, along with step-by-step instructions for its download and installation. The guide further explains how to prepare data using both CSV and Excel templates, covering various sections of TRAN-1, and provides clear instructions for uploading these prepared files to the GST portal to successfully claim input tax credit.

📖 4 min read read🏷️ Transition to GST

Individuals transitioning to GST from previous tax regimes like VAT, Service Tax, or Central Excise, and holding input tax credit on their closing stock as of July 1, 2017, must submit Form TRAN-1 to claim their eligible input tax credit under the Goods and Services Tax framework. To accomplish this, the GST portal provides a dedicated offline tool. This guide outlines the essential steps for downloading, installing, and utilizing this tool to prepare and upload TRAN-1 data efficiently.

Prerequisites for the TRAN-1 Offline Tool

To use the TRAN-1 offline tool, your device must meet the following system requirements: Windows 7 or a newer version of the operating system, Internet Explorer version 10 or higher, and Microsoft Excel 2007 or a more recent edition.

Steps to Download and Install the TRAN-1 Offline Tool

Downloading the TRAN-1 Offline Tool

Accessing the TRAN-1 offline tool for download does not require logging into the official GST portal. Follow these steps:

  1. First, navigate to the official GST portal, which will display its homepage.
  2. Then, proceed to 'Downloads,' select 'Offline Tools,' and click on 'TRAN-1 Offline Tools'.
  3. Locate and click the download links for the specific templates listed under the following sections:
    • TRAN-1 – 5(b) Statutory Form CSV template
    • TRAN-1 – 6(a) Capital Goods – Central Tax Excel template
    • TRAN-1 – 6(b) Capital Goods – State/UT Tax Excel template
    • TRAN-1 – 7(b) Details of the Inputs held in stock – Eligible duties and taxes/VAT/(ET) Excel template
    • TRAN-1 – 9(a) Details of Goods – Sent as Principal CSV template
    • TRAN-1 – 9(b) Details of Goods – Held in Stock CSV template

After selecting the necessary templates, click 'Proceed' to initiate the file download.

  1. Finally, choose the desired location on your computer to save the downloaded files.

Installing the Tool

  1. After downloading the TRAN-1 offline tool, extract the contents from the zipped folder. This folder typically contains both CSV and Excel files. Open either of these files by double-clicking.
  2. Within the Excel sheet, click the 'Enable Content' button to activate all features.

Steps to Prepare and Upload TRAN-1 Data Using CSV Files

Preparing Data Using CSV Templates

The TRAN-1 system offers several CSV templates for data upload, which include:

  • TRAN-1 5(b) Statutory Form CSV template: This template is used for entering details related to the '5(a), 5(b), 5(c) – Amount of tax credit carried forward' section. It must be uploaded under the 'Statutory Tab' within TRAN-1.
  • TRAN-1 9(a) Details of Goods – Sent as Principal CSV template: This template is for recording information regarding '9(a), 9(b) – Details of goods sent to the job-worker and held in stock on behalf of the principal under section 141.' The upload location for this file is the 'Sent as Principal' tab.
  • TRAN-1 9(b) Details of Goods – Held in Stock CSV template: Use this template to provide particulars for '9(a), 9(b) – Details of goods sent to the job-worker and held in stock on behalf of the principal under section 141.' This file should be uploaded under the 'Held in Stock' tab.

An example demonstrating data upload using the 'TRAN-1 5(b) Statutory Form CSV template' follows below.

  1. Begin by opening the designated 'TRAN-1 5(b) Statutory Form CSV template'.
  2. Populate the Excel sheet with all necessary information, ensuring data is entered into the correct column headers.
  3. Once data entry is complete, click 'Save' to store the CSV file.

Uploading Data Using CSV Templates

To upload data using the CSV templates, follow these steps:

  1. Access the official GST portal.
  2. Navigate to 'Services,' then 'Returns,' and finally 'Transition Forms'. The 'TRAN – 1 Transitional ITC / Stock Statement' page will then appear.
  3. Select the tile labeled '5(a), 5(b), 5(c) – Amount of tax credit carried forward'.
  4. Within the 'Statutory Forms' tab, click the 'Choose File' button.
  5. Locate and select the CSV file for upload from your computer, then click 'Open'.

Upon successful upload, a confirmation message will appear. The system will then validate and process the CSV file. Should any validation errors occur, they will be displayed on the GST portal. These errors must be corrected, and the file re-uploaded. The same procedure applies for uploading data using the '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 and Upload TRAN-1 Data Using Excel Templates

Preparing Data Using Excel Templates

TRAN-1 data can be uploaded using the following Excel templates:

  • TRAN-1 6(a) Capital Goods – Central Tax Excel template: This tool is for inputting data and creating the JSON file required for reporting sections 6A and 6B, which cover capital goods with unavailed input tax credit not carried forward. It should be uploaded under the 'Central Tax' tab.
  • TRAN-1 6(b) Capital Goods – State/UT Tax Excel template: Use this template to enter data and generate the JSON file for sections 6A and 6B, detailing capital goods where unavailed input tax credit was not carried forward. This file belongs under the 'State/UT Tax' tab.
  • TRAN-1 7(b) Details of the inputs held in stock – Eligible Duties and taxes/VAT/[ET] Excel template: This template facilitates data entry and JSON file generation for reporting sections 7(a), 7(b), 7(c), and 7(d), which pertain to details of inputs held in stock. Upload this file under the '7b-Eligible Duties and taxes/VAT/[ET]' tab.

Below is an illustrative guide on preparing data with the 'TRAN-1 6(a) Capital Goods – Central Tax Excel template'.

  1. Open the 'TRAN-1 6(a) Capital Goods – Central Tax Excel template' to begin.
  2. Proceed to the worksheet named 'GST_TRANS1_6a'.
  3. Input the GSTIN into the designated GSTIN field.
  4. Enter the required data into the appropriate columns within the Excel tool.

Key considerations include:

  • (1) Ensure the recipient's registration number is valid and exists within the 'Amendments of Registration Non-Core Fields in Registration Service' under any central tax registration category.
  • (2) Choose 'Add' to either insert a new record or modify existing data in the GST System.
  • (3) Select 'Delete' to remove an existing record. To delete an erroneous row, highlight the entire row and press the 'Delete' key.
  • (4) For adding a new row, select all rows beneath the intended insertion point, then cut and paste them one row lower.
  1. After completing data entry, click the 'Validate & Calculate Sheet' button to verify the worksheet's accuracy.

Please note: The 'Validate & Calculate Sheet' button automatically computes 'Total Unavailed Credit' as 'Total Available Credit' minus 'Total Availed Credit'. This calculated value must not be negative and should exceed the initial calculation.

  1. (a) If validation is successful, a message will confirm the number of records to be added and deleted on the GST portal. Click 'OK' to proceed.

Important: If an erroneous row requires deletion, you must select the rows below it and then cut and paste them into the position of the deleted row.

(b) Should validation fail, errors will be indicated in the 'Error' column.

Correct any identified errors, then click the 'Validate & Calculate Sheet' button once more to re-validate the worksheet. A blank error column confirms the successful validation of the row.

Generating the JSON File for Upload

  1. In the Excel template, click the 'Create File to Upload' button to generate the JSON file required for submission to the GST portal.
  2. Choose the desired destination folder for the JSON file, provide a file name, and click 'Save'.
  3. A confirmation message will appear indicating the JSON file's creation. Click 'OK'.

Uploading the JSON File

  1. Log in to the GST portal, which will then display its homepage.
  2. Proceed to 'Services,' then 'Returns,' and select 'Transition Forms'. The 'TRAN-1 – Transitional ITC / Stock Statement' page will be shown.
  3. Select the tile titled '6(a), 6(b) – Details of capitals goods for which unavailed credit has not been carried forward'.
  4. Navigate to the 'Central Tax' tab and click the 'Choose File' button to upload your document.
  5. Locate the JSON file on your device that needs to be uploaded and click 'Open'.
  6. The GST portal will validate and process the uploaded JSON file. If validation fails, any errors can be downloaded as a CSV file by clicking the provided link on the portal.
  7. After downloading, open the error file to view the discrepancies. Correct these errors within the JSON file, then re-upload it to the GST portal.

The process for entering data and uploading JSON files 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' is similar. After all necessary data is uploaded via the appropriate templates, you can finalize the filing of Form TRAN-1 by continuing from step 12, as detailed here.

Frequently Asked Questions on GST in India

Frequently Asked Questions

What is GST and its primary objective in India?
GST, or Goods and Services Tax, is a comprehensive indirect tax system in India that subsumed multiple central and state taxes. Its primary objective is to simplify the indirect tax structure, reduce the cascading effect of taxes, and create a common national market.
Who is required to register under GST?
Businesses with an aggregate annual turnover exceeding specified thresholds (which vary by state and type of goods/services) are generally required to register under GST. Certain other entities, like those engaged in inter-state supply, e-commerce operators, and casual taxable persons, must also register irrespective of turnover.
What are the different types of GST in India?
In India, there are four main types of GST: CGST (Central GST) levied by the Centre, SGST (State GST) levied by the States, IGST (Integrated GST) levied by the Centre on inter-state supplies and imports, and UTGST (Union Territory GST) for Union Territories without a legislature.
How does Input Tax Credit (ITC) work under GST?
Input Tax Credit (ITC) allows businesses to claim credit for the GST paid on purchases of goods and services used for business purposes. This credit can then be utilized to offset the GST liability on their outward supplies, thereby avoiding double taxation and reducing the overall tax burden.
What are the essential GST compliance requirements for businesses?
Essential GST compliance requirements for businesses include obtaining GST registration, issuing GST-compliant invoices, maintaining proper records and accounts, filing various GST returns (like GSTR-1, GSTR-3B, GSTR-9, etc.) within prescribed due dates, and timely payment of GST liabilities.

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