Trans - 1
This query is : Resolved
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?
23 August 2017
Then you can claim deemed credit & same is required to show in TRANS-2 not TRANS-1.
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
Or explain for whom and for what that part is to be filed ? (I.e.part 7a not having duty paying document)
Thank you
02 August 2025
Here’s a clear explanation about **Duty Paid column and Part 7a in TRAN-1 form**:
---
### 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).
---
### 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**.
---
### 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 |
---
---
### 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).
---
### 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**.
---
### 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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