FORM TRANS 1 & TRANS 2

TRANS-1: Transition Form (TRAN-1) is filed by every eligible Taxpayer for claim the credit on Tax paid earlier, in the pre-GST regime. For claim the complete amount as a credit. The taxpayer filed this Form along with the details of the stock carried forward.

TRANS-2: Transition Form is filed by those taxpayers who are registered as well as eligible to claim the credit in Electronic Cash Ledger as respects to eligible duties & taxes which paid earlier on inputs in the pre – GST regime.
If a taxpayer does not have any evidence like invoices or any other document which evident the payment of tax paid, then in that case taxpayer needs to declare the same in Trans-1 followed by filling of Trans-2.

DIFFERENCE BETWEEN TRANS-1 & TRANS-2

FORM TRANS-1

FORM TRANS-2

The registered person or an unregistered person under any Tax Act in Pre-GST regime ( VAT Act, Central Excise, Service Tax)

Unregistered person under any Tax Act in Pre-GST regime
The taxpayer does not have any document which evidencing the payment of taxes
Taxpayer not registered as a manufacturer under Central Excise
Taxpayer not registered as a Service Provider under Service Act

STEPS TO FILE TRANSITION FORM-2 (TRANS-2)

1. Login on the GST Portal (https:// services. gst . gov. in / services / login)

2. Then click on TAB

FORM TRANS 1

3. Click on Trans -2 Tab then select the Financial Year and relevant month for which you would like file. After that click on search

FORM TRANS 2

4. Now you are able to see two blue tiles, click on applicable one and fill the details accordingly.

5. After that click on ‘’PREVIEW’’ to download the PDF summary to check the draft before submission.

6. After taking review, Click on the SUBMIT tab to freeze the form.

Note: After Submission, there is no option to MODIFY or REVISE the form.

7. Click either on ‘File with DSC Tab’ OR ‘File with EVC Tab’ as per your comfort then select the Authorised signatory to sign/verify the Form.

DUE DATE

FORM TYPE	ELIGIBLE ENTITIES	NON- ELIGIBLE ENTITIES	REVISED DUE DATE OF FILING
TRANS-1	GST Registered Individuals who are registered under the VAT era too	Those registered under the GST Act as a Composition dealer	31-March-2020

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