GST TRAN 1

[CHHAVI KHAITAN]

In TRAN 1, under column 7(a), what amount should be entered in 'value' and 'eligible duty paid' field if we dont have excise duty paid invoice?

[Rajagopalan Ranganathan]

Sir,

Where duty paid invoices are not available you can fill up the column 7B. but this facility is available only for persons other than manufacturer or service provider. In this column credit eligible under rule 117 (4) of CGST Rules, 2017 is to be filled up.

AI Summary

Transitional credit: use TRAN-1 column 7B to claim credit when excise invoices are unavailable under rule 117(4). Where excise duty paid invoices are not available, persons other than manufacturers or service providers should fill TRAN-1 column 7B to report credit eligible under rule 117(4) of the CGST Rules, 2017.