TRANS 1 credit not credited in electronic cash ledger

[KETAN GUPTA]

Dear Professionals

As per the transitional provisions of CGST/ SGST/ UTGST Act, registered person can take credit of taxes or duties paid under existing State or Central laws, like Value Added Tax Act, Central Excise Act and Service Tax laws and carry them forward to the GST regime, if the same are eligible as CGST/SGST/UTGST credit, subject to conditions/ limitations as prescribed in the GST Act and rules. These transitional credits can be claimed through Form GST TRAN – 1

That the client has filed GST TRAN 1 and department has also passed the order and same is also reflected in GST Portal. When we download the order the GST No. and legal name of the person is other than my client and amount of ITC is also not reflected in GST credit ledger.

[KASTURI SETHI]

This may have happened due to snag in the functioning  of Common Portal System. Snag in its software. You should visit the office of the jurisdictional GST Range Officer or office of the jurisdictional  Deputy Commissioner, in-charge CGST Division along with all documentary evidences/records in original. 

AI Summary

Transitional input tax credit: portal identity mismatch can prevent ledger credit, seek administrative rectification with documents. Eligible taxes under prior laws may be carried forward as transitional input tax credit via Form TRAN-1. Where TRAN-1 appears accepted but the GST portal shows a different GSTIN/legal name and the ITC is not reflected in the electronic credit ledger, the likely cause is a portal malfunction or data mismatch. The practical remedy is to approach the jurisdictional GST range officer or deputy commissioner (CGST division) with original documentary evidence to obtain administrative rectification and ensure crediting in the electronic ledger.