{"id":175894,"date":"2017-12-14T13:00:58","date_gmt":"2017-12-14T07:30:58","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=175894"},"modified":"2017-12-14T09:07:53","modified_gmt":"2017-12-14T03:37:53","slug":"filing-form-tran-avail-input-tax-credit","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/14\/filing-form-tran-avail-input-tax-credit\/","title":{"rendered":"Filing of Form TRAN-I to avail Input Tax Credit\u00a0"},"content":{"rendered":"
\n
Transition to GST provided for trust based transition of input tax credit of the existing taxpayers. A tax payer could file Form TRAN-1 and avail input tax credit on the basis of closing balance of the input tax credit declared in the last return under the pre GST regime. The last date for filing of Form TRAN-1 is 27th December, 2017. In keeping with the philosophy of voluntary compliance, revision of Form TRAN-1 has also been provided. The last date for revision of TRAN-1 is also 27th December, 2017.<\/div>\n
\n

It has been noted that some taxpayers have availed extraordinarily high transitional credit of CGST which is neither commensurate with the trend of input tax credit of the industry nor as maintained by the taxpayer himself in the past. Some of these high transitional credits may have a bonafide explanation or may be a case of bonafide mistake. However, it has been noted that high transitional credit has been claimed in many cases for which perhaps no bonafide explanation exists. Analysis to identify such units is underway. Such behaviour leads to breach of trust between the taxpayer and the tax-administration, which is the bed-rock of self-assessment regime in GST.<\/p>\n

Taxpayers who have claimed transitional credit erroneously are advised to avail of the opportunity to revise Form TRAN-1 by 27th December, 2017 and ensure that only correct and bonafide credit is availed in transition, failing which the tax administration would be constrained to initiate audit and enforcement action against the identified units.<\/p>\n

Ministry of Finance<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Transition to GST provided for trust based transition of input tax credit of the existing taxpayers. A tax payer could file Form <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[26374],"class_list":["post-175894","post","type-post","status-publish","format-standard","hentry","category-hot_off_the_press","category-news","tag-input-tax-credit"],"yoast_head":"\nFiling of Form TRAN-I to avail Input Tax Credit\u00a0 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/14\/filing-form-tran-avail-input-tax-credit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Filing of Form TRAN-I to avail Input Tax Credit\u00a0\" \/>\n<meta property=\"og:description\" content=\"Transition to GST provided for trust based transition of input tax credit of the existing taxpayers. 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In the present case, petitioner a dealer registered under Kerala\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":160414,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/09\/29\/clarification-on-payment-of-service-tax-in-transitional-period\/","url_meta":{"origin":175894,"position":1},"title":"Clarification on payment of service tax in transitional period","author":"Saba","date":"September 29, 2017","format":false,"excerpt":"Certain transitional issues arising with respect to payment of service tax after 30th June 2017 have been clarified by CBEC vide circular dated 28-9-2017. It has been clarified that in cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017,\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/05\/centralboardofexcise.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":219710,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/19\/del-hc-authorities-directed-to-allow-late-filing-of-gst-tran-1-form-to-a-dealer-who-missed-the-same-due-to-maze-of-compliance-due-dates\/","url_meta":{"origin":175894,"position":2},"title":"Del HC | Authorities directed to allow late filing of GST TRAN-1 Form to a dealer who missed the same due to maze of compliance due dates","author":"Bhumika Indulia","date":"September 19, 2019","format":false,"excerpt":"Delhi High Court:\u00a0A Division Bench of S. Muralidhar and Talwant Singh, JJ. allowed a writ petition filed by a car dealer who sought directions authorities to allow them to filed GST TRAN-1 Form beyond the due date. The petitioner was registered under Central Goods and Services Act, 2017. They prayed\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":308075,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/11\/30\/equivocal-nature-of-advisory-regarding-input-tax-credit-reversal-under-rule-37-a\/","url_meta":{"origin":175894,"position":3},"title":"Equivocal Nature of the Advisory on Input Tax Credit under Rule 37-A","author":"Bhumika Indulia","date":"November 30, 2023","format":false,"excerpt":"by Vishwanath K*, Teesta Banerjee** and Neha ND*** Cite as: 2023 SCC OnLine Blog Exp 82","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Input Tax Credit Reversal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/itc-1.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/itc-1.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/itc-1.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/11\/itc-1.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":372394,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/13\/latest-cases-goods-services-tax-gstr\/","url_meta":{"origin":175894,"position":4},"title":"Cases Reported in GSTR | Latest Cases on Goods & Services Tax Reports","author":"Shikha","date":"January 13, 2026","format":false,"excerpt":"Explore the latest cases reported in HCC\u2019s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.","rel":"","context":"In "Cases Reported"","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Goods & Services Tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Latest-Cases-on-Goods-Services-Tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":254259,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/16\/commissioner-of-central-tax-gst\/","url_meta":{"origin":175894,"position":5},"title":"Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?","author":"Bhumika Indulia","date":"September 16, 2021","format":false,"excerpt":"Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS\u00a0Discharge certificate cannot be withheld for transition of disputed credits to GST. Factual Matrix Petitioner was in the business of manufacturing \u2018cement and clinker\u2019 falling under the Central Excise Tariff Act, 1985. 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