FORM GST TRAN-1 - Historical transitional-credit statement with all tables reconciled
The 1 July 2017 transition requires table-specific eligible credit and stock particulars.
Responsible actor: The registered person claiming an actual appointed-day entitlement. Provision: Sections 140–142; rules 117–120.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Historical1 July 2017 entitlement/example; operative transition law and current status checked 21 October 2026. No standing 2026 filing window or actual issued credit is asserted.
Worked facts and completed entries
Historical appointed-day Branch L: Aster was a registered manufacturer under Central Excise/VAT before 1 July 2017. All required January–June 2017 returns were furnished. Eligible closing CENVAT50000 and VAT30000 are carried forward; unavailed eligible capital credit 12500 Central/2500 State and separately documented goods-in-transit credit 1250 Central/500 State give total 63750 Central/33000 State. No CTD/deemed-credit, ISD transfer, job-work, agency, composite-contract or approval-stock claim is added. This is a completed historical teaching statement dated 15 September 2017, not an assertion of a new 2026 filing window or a portal-issued credit.
1–4. Identity and six-month return condition
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Supplies |
| 4. Required prior six-month returns furnished | Yes:all required January–June 2017 returns; no pending return assumed |
5(a). Eligible CENVAT carried forward
| 1. Serial | 1 |
|---|---|
| 2. Existing Excise/Service Tax registration | EDU-EXCISE-L (non-valid teaching registration) |
| 3. Last return tax period | June 2017 |
| 4. Return filing date | 10 July 2017 |
| 5. Balance CENVAT | 50000 |
| 6. Admissible Central ITC | 50000 |
5(b). Statutory forms received
| Form category | Issuer TIN/name | Form serial | Amount | VAT rate |
|---|---|---|---|---|
| C | Not applicable | Not applicable | 0 | Not applicable |
| F | Not applicable | Not applicable | 0 | Not applicable |
| H/I | Not applicable | Not applicable | 0 | Not applicable |
| Total | No form-dependent credit | Not applicable | 0 | Not applicable |
5(c). State VAT/entry-tax carry-forward
| 1. Existing registration | EDU-VAT-KA-L |
|---|---|
| 2. VAT/ET balance | 30000 |
| 3. C-form pending turnover | 0 |
| 4. C-form tax difference | 0 |
| 5. F-form pending turnover | 0 |
| 6. F-form tax payable | 0 |
| 7. ITC reversal for pending C/F | 0 |
| 8. H/I-form pending turnover | 0 |
| 9. H/I tax payable | 0 |
| 10. Admissible State ITC | 30000 |
6(a). Unavailed Central capital credit
| 1. Serial | 1 |
|---|---|
| 2. Invoice number | EDU-CAP-L |
| 3. Invoice date | 15 May 2017 |
| 4. Supplier old registration | EDU-EXCISE-SUPPLIER |
| 5. Recipient old registration | EDU-EXCISE-L |
| 6. Capital goods value | 200000 |
| 7. ED/CVD paid | 25000 |
| 8. SAD paid | 0 |
| 9. Total eligible CENVAT | 25000 |
| 10. Credit already availed | 12500 |
| 11. Unavailed admissible credit | 12500 |
6(b). Unavailed State capital credit
| 1. Serial | 1 |
|---|---|
| 2. Invoice number | EDU-CAP-L |
| 3. Invoice date | 15 May 2017 |
| 4. Supplier old registration | EDU-VAT-SUPPLIER |
| 5. Recipient old registration | EDU-VAT-KA-L |
| 6. Capital value | 200000 |
| 7. VAT/ET paid | 5000 |
| 8. Total eligible VAT/ET | 5000 |
| 9. Already availed | 2500 |
| 10. Unavailed admissible State credit | 2500 |
7(a). Appointed-day input stock alternatives
| Branch /stock type | HSN | Unit | Quantity | Value | Eligible duty |
|---|---|---|---|---|---|
| 7A invoice/CTD —inputs | Not applicable | Not applicable | 0 | 0 | 0 |
| 7A —semi-finished/finished | Not applicable | Not applicable | 0 | 0 | 0 |
| 7B no duty invoice —inputs | Not applicable | Not applicable | 0 | 0 | 0 |
7(a). Why no extra stock credit
Stock credit already included in the eligible closing return is not claimed a second time. This manufacturer does not select the no-duty-invoice trader deemed-credit route, and no CTD claim is made. A separate TRANS3 example concerns another independent dealer case.
7(b). Documented in-transit input receipt
| 1. Supplier registration /ISD | EDU-EXCISE-TRANSIT |
|---|---|
| 2. Invoice number | EDU-TRANSIT-L |
| 3. Invoice date | 29 June 2017 |
| 4. Description | Separate eligible manufacturing inputs, received 3 July 2017; not in closing-return balance |
| 5. Quantity | 100 |
| 6. UQC | NOS |
| 7. Value | 10000 |
| 8. Eligible Central duties | 1250 |
| 9. Eligible State VAT/ET | 500 |
| 10. Entered in books | 10 July 2017; receipt/book evidence retained within applicable 30-day condition |
7(c). State-tax input-stock alternatives
| Type | Description /unit | Quantity | Value | VAT/ET paid | Claimed under old law | Exempt-sales credit not claimed | State credit |
|---|---|---|---|---|---|---|---|
| Inputs | Not applicable | 0 | 0 | 0 | 0 | 0 | 0 |
| Semi-finished/finished | Not applicable | 0 | 0 | 0 | 0 | 0 | 0 |
7(d). Unsupported State single-point stock branch
| 1. Description | Not applicable |
|---|---|
| 2. Unit | Not applicable |
| 3. Quantity | 0 |
| 4. Value | 0 |
| 5. Tax paid | 0 |
8. Centralised-registration transfer
| 1. Serial | Not applicable |
|---|---|
| 2. Centralised old registration | Not applicable |
| 3. Last return period | Not applicable |
| 4. Return filing date | Not applicable |
| 5. Eligible closing CENVAT | 0 |
| 6. Receiver GSTIN same PAN | Not applicable |
| 7. Distribution document number | Not applicable |
| 8. Document date | Not applicable |
| 9. Central credit transferred | 0 |
9(a). Goods sent as principal to job-worker
| 1. Serial | Not applicable |
|---|---|
| 2. Challan number | Not applicable |
| 3. Challan date | Not applicable |
| 4. Type of goods | Not applicable |
| 5. HSN | Not applicable |
| 6. Description | Not applicable |
| 7. Unit | Not applicable |
| 8. Quantity | 0 |
| 9. Value | 0 |
| 10. Job-worker GSTIN | Not applicable |
9(b). Goods held as job-worker for principal
| 1. Serial | Not applicable |
|---|---|
| 2. Challan number | Not applicable |
| 3. Challan date | Not applicable |
| 4. Type of goods | Not applicable |
| 5. HSN | Not applicable |
| 6. Description | Not applicable |
| 7. Unit | Not applicable |
| 8. Quantity | 0 |
| 9. Value | 0 |
| 10. Manufacturer GSTIN | Not applicable |
10(a). Goods held as agent for principal
| 1. Serial | Not applicable |
|---|---|
| 2. Principal GSTIN | Not applicable |
| 3. Description | Not applicable |
| 4. Unit | Not applicable |
| 5. Quantity | 0 |
| 6. Value | 0 |
| 7. Input tax to be taken | 0 |
10(b). Goods held by agent
| 1. Serial | Not applicable |
|---|---|
| 2. Principal GSTIN | Not applicable |
| 3. Description | Not applicable |
| 4. Unit | Not applicable |
| 5. Quantity | 0 |
| 6. Value | 0 |
| 7. Input tax to be taken | 0 |
11. Section 142(11)(c) composite-tax overlap
| 1. Serial | Not applicable |
|---|---|
| 2. VAT registration | Not applicable |
| 3. Service Tax registration | Not applicable |
| 4. Invoice/document number | Not applicable |
| 5. Invoice/document date | Not applicable |
| 6. Service Tax paid | 0 |
| 7. VAT paid | 0 |
| 8. Central/State transition credit | 0 |
12. Goods sent on approval within preceding six months
| 1. Serial | Not applicable |
|---|---|
| 2. Document number | Not applicable |
| 3. Document date | Not applicable |
| 4. Recipient GSTIN | Not applicable |
| 5. Recipient name/address | Not applicable |
| 6. HSN | Not applicable |
| 7. Description | Not applicable |
| 8. Unit | Not applicable |
| 9. Quantity | 0 |
| 10. Value | 0 |
Totals, instructions and verification
Central:50000 +12500 +1250 =63750. State:30000 +2500 +500 =33000. Tables5/6/7 are reconciled without duplication. Section 140(9) credit, if applicable, belongs in 5(a)column 6; none is separately claimed here. CTD credit would require table 7A and TRANS3; this branch has none. Meera Rao, fictional authorised director, affirms all completed entries match the stated historical assumptions and nothing is concealed. Place:Bengaluru; date 15 September 2017; name/status:Meera Rao,director; signature:not executed; no DSC or actual credit posting simulated.
How this form moves the matter forward
- Identify the exact historical appointed-day entitlement and table, not simply an old credit balance. Verify eligibility under both old law and GST where required.
- Reconcile returns, invoices, capital-credit instalments and stock/transit records; exclude every amount claimed in another table or route.
- The ordinary historical filing windows and the specific 2022 reopening are not a standing 2026 filing right. A live matter needs its actual order, appeal or other lawful route; do not invent a new portal deadline.
Evidence supporting these entries
- Existing-law January–June 2017 returns and complete credit/tax/payment records
- Appointed-day stock/capital/transit register with invoice/receipt/book dates and no duplicate claims
- Actual historic filing/revision/order and electronic-ledger reconciliation, or the specific live proceeding creating a remedy
Additional primary authority: CGST Act sections 140–142:appointed-day credit and specific transitional conditions, not an unrestricted new 2026 claim..
Additional primary authority: CGST rules 117–121:historical transition statements, credit conditions and deemed-credit percentages; prescribed forms 360–369 of official 2022 compilation..
Additional primary authority: Circular 180/12/2022-GST,9 September 2022 PDF pages 2–5 paragraphs 3–5:actual 1 October–30 November 2022 one-time window; Annexure A/TRANS3 upload; consolidatedTRAN2 and seven-day officer copy..
Additional primary authority: Circular 182/14/2022-GST,10 November 2022 PDF pages 6–14:table-specific eligibility, no duplication and verification; deemed-credit and CTD checks..
Period and legal consequences
This is the real TRAN1, not an independent TRAN1-A form. The historic statement is not a recurring monthly return or a way to carry any unsupported balance into 2026. The 2022 Filco reopening ran 1 October–30 November 2022, required Annexure A and applicable TRANS3, and was subject to verification/order; it did not itself allow disputed credit. Circular 180 bars the specific late statutory-form claims described in 4.3 and requires a self-certified officer copy within seven days. A live rejection calls for its actual lawful remedy, not a fresh claim presented as universally open.
Primary source and exact locator
Official notified form source: Actual TRAN-1 source PDF pages 360–367; current guide explicitly distinguishes 2017 example from the separate closed 2022 reopening..
CGST Act and government-hosted Act and Rules compilation - Sections 140–142; rules 117–120. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person claiming an actual appointed-day entitlement. The 1 July 2017 transition requires table-specific eligible credit and stock particulars.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Existing-law January–June 2017 returns and complete credit/tax/payment records; Appointed-day stock/capital/transit register with invoice/receipt/book dates and no duplicate claims; Actual historic filing/revision/order and electronic-ledger reconciliation, or the specific live proceeding creating a remedy.