trans1 form of gst input credit
This query is : Resolved
20 July 2017
I have no input credit of vat on 30 the June.but C form liability will come at the time of submission of trans 1 form.
my question is C form liability to be paid before submitting the form Trans1 on GSTIN portal or I have to pay at the time of vat assessment .
21 July 2017
No need anything pay now. Will required to pay at the time of àssessmant
23 July 2017
please inform if you have any documents related to your answer.
02 August 2025
Regarding your question on **C form liability and TRAN-1 filing under GST**:
---
### Summary:
* **You do NOT have to pay the C form liability before filing TRAN-1 on the GST portal.**
* The liability (tax payable for interstate sales without C forms) will be assessed and demanded during the **VAT assessment process by the state VAT department**.
* TRAN-1 is only for carrying forward **input tax credit**, not for discharging any tax liability like C form liability.
* So, you file TRAN-1 first to claim credit, and any pending C form liability is to be paid later during VAT assessment.
---
### Supporting Reference:
1. **CBIC GST FAQ on Transitional Credit (TRAN-1)** mentions that filing TRAN-1 is for carrying forward eligible credits.
2. **C Form liability is a separate matter under the VAT law**. It is not linked with the filing of TRAN-1 and is payable as per VAT assessment rules.
3. Many professional tax forums and ICAI discussions confirm that **payment of C form liability is done during VAT assessment and not at TRAN-1 filing.**
---
---
### Summary:
* **You do NOT have to pay the C form liability before filing TRAN-1 on the GST portal.**
* The liability (tax payable for interstate sales without C forms) will be assessed and demanded during the **VAT assessment process by the state VAT department**.
* TRAN-1 is only for carrying forward **input tax credit**, not for discharging any tax liability like C form liability.
* So, you file TRAN-1 first to claim credit, and any pending C form liability is to be paid later during VAT assessment.
---
### Supporting Reference:
1. **CBIC GST FAQ on Transitional Credit (TRAN-1)** mentions that filing TRAN-1 is for carrying forward eligible credits.
2. **C Form liability is a separate matter under the VAT law**. It is not linked with the filing of TRAN-1 and is payable as per VAT assessment rules.
3. Many professional tax forums and ICAI discussions confirm that **payment of C form liability is done during VAT assessment and not at TRAN-1 filing.**
---
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