In our series of blog posts on “How to File Form GST TRAN-1”, we have discussed about  various business scenarios in Part-1 to Part-5. In this blog, we shall discuss about the following: :

  • Applicability of Table 8 of Form GST TRAN-1
  • How to fill Table 8 of Form GST TRAN-1

Applicability of table 8 of GST TRAN-1

In the erstwhile regime of Service Tax, centralized registration was issued to Service Providers and the same registration was applicable for Pan India operations. Similarly, the concept of centralized registration was available for certain notified scenarios under Central Excise.

In GST, businesses are required to be registered in every State from where outward supplies are made. Now, these businesses who had centralized registration under the earlier regime for all India operations are required to obtain multiple state-wise registrations under same PAN. In such a case, the CENVAT credit of the centralized unit is allowed to be transferred to any of the units registered in other States, under GST with the same PAN. In such scenarios, Table 8 of GST TRAN-1 is applicable and details of the CENVAT credit transferred need to be furnished.

For example, A-ONE Agency, located in Bangalore, Karnataka are providing advertisement service to their clients in Karnataka and Maharashtra and have a centralized Service Tax Registration in Bangalore, Karnataka. Now, under GST, since Services are provided from Karnataka and Maharashtra, they need to separately register in both the States under the same PAN and the CENVAT credit can be transferred to Maharashtra unit, if they opt for. In such a case, the A-ONE Agency has to file Table 8 of GST TRAN-1.

How to file table 8 of GST TRAN-1

In Table 8 of Form GST TRAN-1, you need to file the receiver-wise details as shown in the image below. For example, if you have transferred the CENVAT credit to 3 branches registered under the same PAN, you need to provide the GSTIN-wise details of the branches.

In the above table, the following details need to be entered:

  • Enter the centralized registration number under the earlier regime. For example, Service Tax Registration number
  • Mention the last period for which the last return was filed and date of filing the return
  • Mention the balance CENVAT credit carried over from the last return
  • In ‘GSTIN of receivers (same PAN) of ITC of Central Tax’, mention the GSTIN of your branch to which the credit was transferred
  • Mention the Invoice or Document reference number along with date of the document through which the credit was transferred and the amount of ITC transferred.

Steps to file TRAN-1 with above details in GST portal

  • Login to GST Portal and navigate to Services -> Returns -> Transitions forms
  • Click on Table 8 of Form GST Tran-1
  • Click ‘Add details’ option available at the bottom of the page. The table details will be available as shown below:

You need to manually enter the details as discussed above. In case you have distributed the CENVAT credit to more than one unit registered under the same PAN, you need to provide the unit wise details.

For example, you have distributed the CENVAT credit of the unit located in Bangalore, Karnataka to units located in Tamil Nadu and Maharashtra. Let’s say, the CENVAT credit available at Bangalore unit was Rs 60,000, out of which Rs 15,000 was transferred to the unit in Tamil Nadu and Rs 20,000 was transferred to the Maharashtra unit.

In the above case, you need to furnish unit-wise details of CENVAT Credit transferred i.e. GSTIN—wise details of Maharashtra and Tamil Nadu. To add the GSTIN-wise details in the portal, after saving the details of CENVAT credit transferred to a unit, click ‘Add Details’ to capture the details of another unit.

The amount captured in ‘ITC of CENTRAL TAX transferred’, will be credited to the e-credit ledger of the respective units. In the above example, Rs 15,000 and Rs 20,000 will be credited to the Tamil Nadu and Maharashtra units respectively. On the other side, Rs 35,000 (15,000 + 20,000) will be reduced from the unit located in Bengaluru, Karnataka.

To download the Form GST TRAN-1 format, please click here.

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