Transitional credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2017 Sir,

We purchased machinery in March and April 2017 and paid customs and excise duty. But we did not take excise registration. How will we get its credit under GST?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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26 August 2017 Fill TRANS-1 form to get credit of same....

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2017 TRAN-1 requires my excise number. What do I fill in there? Is credit allowed without excise registration?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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27 August 2017 Yes........

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2017 Tell me how to fill TRAN-1 and get this credit?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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02 August 2025 Here’s how to approach claiming transitional credit for excise duty paid on machinery purchased before GST, when you didn’t have excise registration at that time:

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### Key points:

* Under **GST transitional rules**, you can claim credit of **unutilized CENVAT credit on capital goods** held on the transition date (1 July 2017).
* **Even if you were not registered under excise earlier, you can claim this credit now** when you register under GST.
* To claim this credit, you must fill **TRAN-1 form** (now migrated to GST portal under Form GST TRAN-1).

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### What to do when you don’t have an excise registration number?

* The **excise registration number field in TRAN-1 is mandatory**, but since you had no excise registration, you can put **“Not Available” or “NA”** in that field. The GST portal allows this for taxpayers who did not have excise registration earlier.
* You must provide **supporting documents** such as invoices showing payment of excise/customs duty on machinery purchased before GST.

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### How to fill TRAN-1 for your machinery excise credit:

1. **Login to GST portal** with your GSTIN.
2. Go to **Form GST TRAN-1**.
3. In the **Part B – Credit on Capital Goods**, fill details of machinery:

* Invoice number, date
* Description of goods (machinery)
* Amount of excise duty paid
4. Mention the **excise registration number as “NA”** if you didn’t have any.
5. Attach supporting documents as required.
6. Submit the form within the prescribed due date (originally 31 Dec 2017, extended in some cases).

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### Important notes:

* Credit is allowed only for **capital goods and inputs held in stock or in use on the transition date**.
* You cannot claim credit on inputs if you didn’t have excise registration earlier.
* The credit claimed in TRAN-1 will be available for utilization against output GST liabilities.

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If you want, I can prepare a sample format or checklist for the documents you need to file TRAN-1 successfully. Would that help?

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