Trans - 1

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CA JAY KHARA (Querist)
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23 August 2017 what to write in duty paid column in tans - 1 form in the case of not having duty paying document and in books of account tax is not separated?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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23 August 2017 Then you can claim deemed credit & same is required to show in TRANS-2 not TRANS-1.

CA JAY KHARA

CA JAY KHARA (Querist)
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23 August 2017 In part 7a there is an option that wether duty paying document available or not and if we have not duty paying document then what to write ?
Or explain for whom and for what that part is to be filed ? (I.e.part 7a not having duty paying document)
Thank you

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 Here’s a clear explanation about **Duty Paid column and Part 7a in TRAN-1 form**:

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### 1. **Duty Paid Column in TRAN-1 when no duty paying document is available and tax not separately recorded**

* If you **do not have duty paying documents** (like Excise or VAT invoices) and your books don’t separately show the tax amount,

* You **cannot claim actual credit** on those inputs in TRAN-1.

* In such cases, **you may claim deemed credit under TRAN-2** later (this is for cases where documents are missing or duty is not separately identifiable).

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### 2. **About Part 7a of TRAN-1**

* Part 7a is specifically for claiming **input tax credit on inputs on which duty/tax is not separately paid or invoices are not available**.

* You have to indicate here whether you have duty paying documents or not.

* If you do **not have duty paying documents**, you should mark **"No"** for that question.

* This section is for transitional credit related to **inputs where credit was not available earlier due to lack of documents or non-separation of duty**.

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### 3. **Summary**

| Situation | Action in TRAN-1 | Action in TRAN-2 |
| ---------------------------------- | ------------------------------ | ----------------------------- |
| Duty paying document available | Claim actual credit in TRAN-1 | Not applicable |
| Duty paying document NOT available | Mark "No" in Part 7a of TRAN-1 | Claim deemed credit in TRAN-2 |

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