TRAN-01 explained: carrying pre-GST credit into GST

What TRAN-01 covered

Section 140 of the CGST Act and the corresponding sections of state GST laws, read with Rule 117, allowed transitional credit in several categories:

• Closing balance of CENVAT credit in the last excise or service tax return for the period ending 30 June 2017
• Closing balance of VAT input credit in the last state VAT return
• Unavailed credit on capital goods
• Credit on duty-paid inputs held in stock, including stock with dealers who had duty-paying documents
• Credit on inputs or input services in transit on the appointed day

Deadlines

The original deadline, after extension, was 27 December 2017, and TRAN-01 could be revised once within that time. Taxpayers who were unable to file because of technical glitches on the portal could approach the authorities for a fresh opportunity. Following directions of the Supreme Court, a one-time window was opened from 1 September 2022 to 30 November 2022 for filing or revising TRAN-01 and TRAN-02. No general window is open now.

Why it still matters

Officers continue to verify TRAN-01 credit against the old returns, and demands arise where credit was claimed on ineligible items, where the closing balance did not match the last return, or where credit was carried forward twice. Some disputes are still at the appellate stage. Since these relate to 2017-18, they fall under Sections 73 and 74 rather than Section 74A.

If you receive a query

Gather the last ER-1, ST-3 or VAT returns, the TRAN-01 acknowledgement, stock statements and duty-paying documents. Replies should tie each claimed figure to those documents. A professional familiar with transition law can prepare the reply and represent at the hearing.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.