Manufacturer registered under VAT only


This will cover small scale manufacturers who had opted out of excise. This will also cover manufacturers exempt from central excise and thus not registered.

Return filed under VAT law shows unutilised carry forward balance of input tax credit

  • The said unutilized excess input tax credit disclosed in the return filed for period ended 30th June 2017 to be carried forward under GST
  • GST FORM TRAN-1 to be filed by 28th September 2017
  • The GST FORM TRAN-1 to contain details about the credit to be carried forward
  • Excess VAT Credit shown in VAT Returns shall be carried forward as SGST credit.

The balance is not allowed to be carried forward in following cases:

  • All returns for the period January 2017 to June 2017 have not been duly filed under the VAT Law
  • VAT Credit attributable to claims related to sales under Form C, F, E1, E2, H etc. is not allowed to be carried forward unless the forms have been duly collected within the prescribed time-limits.
  • Credit relates to goods manufactured and cleared under exemption notifications as are notified by the Government (none notified till date)

Return filed under VAT does not show excess balance of input tax credit

Where the entire credit availed has been utilised and no outstanding balance of credit is reflected in the return:

  • No credit shall be carried forward under GST
  • No requirement to file any detail with respect to the stock in GST FORM TRAN-1

Credit of excise duty, CVD and SAD 

  • Goods should be used to make taxable GST supplies
  • ITC in respect of the inputs should be eligible under GST
  • Excise invoice / Bill of entry evidencing payment of duty is essential
  • Date of issue of such document must be on or after July 1, 2016
  • GST FORM TRAN-1 to be filed by 28th September 2017 and should contain the details about stock held on June 30, 2017 and credit to be availed
  • Credit shall be carried forward as CGST credit