GSTN Advisory to Taxpayers for Care in Claiming Credit in TRAN-1

GST Portal (GSTN) Advisory/ Guidelines for Taxpayers to take Care in Claiming Credit in TRAN-1

GST Portal has issued an advisory on Twitter for Taxpayers to follow the guidelines and take due care while filling certain information for claiming transitional credit using the declaration Form GST TRAN-1, to avoid error messages like “processed with error”, etc., as under:

1. 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.

2. When these registrations are mentioned in the TRAN 1 form in different tables, and transitional credit is claimed against them, the tax payers get 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.

3. 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.

4. While filing the application of non-core registration amendment with applicable signature following care must be taken at the relevant places of application:

a) One should not use special characters (-, /) while adding new Service Tax No. /Central Excise No./VAT/TIN on the Business Details Tab.

b) One should ensure that there is no Duplicate e-mail/ Phone No. used on promoter/ partner or Authorized Signatory.

c) One should see that the Service Accounting Code (SAC) provided during migration has been provided as per new service codes (and not the earlier ones)

d) One should ensure that the STD code is entered correctly in the filed indicated for it and not entered in the field for entering the local Telephone no.

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