Tran 1

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MOHAMMED ASGAR Bhati (Querist)
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02 November 2017 I am registered dealer under vat Rajasthan. I filed my vat return 30.06.2017 . I paid vat & cst 5025 & 10000. i am having closing stock on dtd 30.06.17 Rs. 530000/- No c form pending. all form received. I want to know that , I have to file tran 1 or not. pls explain.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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02 November 2017 TRAN-1 may be filed when you have excess input to be carried forward from your last VAT return. Since you have closing stock as on 30.6.17 you may file TRAN-1 if you want to claim input on your closing stock.

MOHAMMED ASGAR Bhati

MOHAMMED ASGAR Bhati (Querist)
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02 November 2017 stock lying on 30 june is from local purchases . input already

MOHAMMED ASGAR Bhati

MOHAMMED ASGAR Bhati (Querist)
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02 November 2017 stock lying on 30 june is from local purchases . input already

MOHAMMED ASGAR Bhati

MOHAMMED ASGAR Bhati (Querist)
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02 November 2017 stock lying on 30 june is from local purchases .input already taken in vat return of 30 june. no excise stock.

Aashok Kumar Sharma online

Aashok Kumar Sharma

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02 August 2025 Thanks for the details!

Since your **closing stock on 30.06.2017** consists of **local purchases** on which input VAT was **already claimed in your VAT return for June 2017**, and you **have no pending C forms** or **excise stock**, here’s the situation regarding **TRAN-1**:

* **TRAN-1** is primarily filed to **carry forward input tax credit** of VAT and/or CST from the old VAT regime to the new GST regime as on **30th June 2017**.
* However, if the **input tax credit on your closing stock has already been claimed and reflected in your VAT returns**, then you **do not need to file TRAN-1** to carry forward this credit again.
* Also, since you mentioned **no excise stock** and **no pending C forms**, there is no additional input credit to carry forward.

**Conclusion:**
You **do not need to file TRAN-1** in this case.

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