Difficulties in Filing GSTR TRAN-1

[NageswaraRao Sripada]

Query No.1: We were holding TIN No. 28935428255 in the erstwhile and combined State of Andhra Pradesh. We have filed the return “ORIGINAL MONTHLY RETURN FOR VALUE ADDED TAX (FORM VAT 200)” for the month of May, 2014 [last return] on 23.06.2014, carrying out a balance of input credit of Rs.32,85,460/-. Consequent to separation of state, we have obtained VAT Registration No. 36935428255 in Telanagana State. At the advent of GST w.e.f. 01.07.2017, we filed “ORIGINAL MONTHLY RETURN FOR VALUE ADDED TAX (FORM VAT 200)” [last] for the month of June, 2017 on 10.07.2017, carrying out the balance of input credit of Rs.1,33,616/-. To claim the transition credit of ₹ 34,19,076/- in the GSTR-TRAN-1 (yet to be filed) in Table “State/UT Tax”, the system is not accepting submission with remarks “processed with error” and when we are trying to submit the same

“Records with processed with error exists. Kindly Edit/Delete to proceed further”.

Any number of time we repeat the entries, the same remarks are being exhibited and we are not able to submit and file the GSTR-TRAN-1. Please solve our problem. If we do not file GSTR-TRAN-1, is there any provision of refund of Rs.34,19,076/-?

Query No.2: We have got a balance of cenvat credit of ₹ 82,22,897/- (Including Cesses and AED) as on 31.01.2017 and we filed the E.R.1 for January, 2017 on 04.02.2017. As the factory has been closed since then, we filed NIL E.R.1 returns for the Months of February, March, April, May and June, 2017 (the E.R.1 for June, 2017 filed on 04.07.2017. The balance as on 31.01.2017 (as shown in E.R.1 for January, 2017) were not carried over in these returns as the returns are NIL. To claim the transitional credit of ₹ 82,22,897/- in the GSTR TRAN-1, the system is not accepting submission with the remarks “Records with processed with error exists. Kindly Edit/Delete to proceed further”. Any number of time we repeat the entries, the same remarks are being exhibited and we are not able to submit and file the GSTR-TRAN-1. If we do not file GSTR-TRAN-1, is there any provision of refund of Rs.82,22,897/-? Finally, are we loosers or is there any remedy?

[Ganeshan Kalyani]

You can seek help of GST helpdesk. Sometime there are technical error from GSTN side.

[KASTURI SETHI]

Because of technical error, you will not suffer such huge loss. Error might be by you or might be in the common portal system in the functioning of software. You can file refund claim manually. After sanction and payment , entries can be uploaded in your ledger account by the department. First of all you may visit your jurisdictional Range Office or Division Office. Such like problem can be solved at Range level or Division level. Help desk takes so many days.

[CSSANJAY MALHOTRA]

Records processed with error exists when registration no. posted in TRANS-1 does not tally with those stated in GST registration. Please check the same, error will be resolved.

[YAGAY and SUN]

Also inform your jurisdictional commissioner about such technical glitches in writing.

AI Summary

Transition credit filing blocked by portal errors; verify registration details, contact helpdesk, or pursue manual refund claim.
Inability to submit GSTR-TRAN-1 for transition input credits arises from portal errors or registration-number mismatches causing "Records processed with error"; taxpayers should reconcile registration details, contact the GST helpdesk, and, if unresolved, approach the jurisdictional office or pursue a manual refund claim so departmental entries can be corrected after sanction.