• It has been observed that taxpayers are facing problem in claiming transitional credit in respect of existing registration under earlier laws of Central Excise, Service Tax and VAT.
• When these registrations are mentioned in the TRAN 1 form in different tables, and transitional credit claimed against them, the tax payers gets the message of “processed with error” when they save such details. This happens because the application validates the furnished registration number under existing laws in TRAN 1 with the registration number mentioned in the registration/enrolment application.
• Hence, to claim transitional credit in respect of earlier registrations one must first include them in his enrolment/registration details using the non-core amendment facility and then file TRAN 1.
• While filing the application of non-core registration amendment, following care must be taken at the relevant places of application :
• One should not use special characters (-, /) while adding Service Tax No. /Central Excise No./VAT/TIN on the Business details Tab.
• One should ensure that no Duplicate e-mail or Phone No. is given for promoters/ partners or Authorized Signatories.
• One should see that Service Accounting Code (SAC) provided during migration has been provided as per new service codes (and not the earlier ones).
• One should ensure that the STD code is entered correctly in the field provided and it is not entered in the field for entering the local Telephone no.

Transitional credit in TRAN-1 requires prior inclusion of earlier registrations in enrolment to avoid validation errors. To claim transitional credit in TRAN-1 for legacy Central Excise, Service Tax and VAT registrations, taxpayers must first add those legacy registration numbers to their GST enrolment via the non-core amendment facility because the TRAN-1 application validates legacy registration numbers against enrolment data; failure to match causes a 'processed with error' status. When filing the non-core amendment, omit special characters in registration numbers, avoid duplicate contact details for stakeholders, use updated Service Accounting Codes, and place STD codes in the correct telephone field to ensure successful TRAN-1 submission.