A Quick Guide To Filing of Tran-3

Sakshi Jain
Sakshi Jain at November 07, 2022

Filing of TRAN-3 is a critical link between the manufacturer and / or the dealer, to ensure the accurate carry forwarding of the taxes in the GST module. The one [manufacturer / dealer] who has received the Credit Transfer Document [CTD] is liable to file TRAN-3.

The article aims to give you an eagle’s eye view about everything around TRAN 3:

What is TRAN-3?

In order to avail the transitional credit of Input Tax Credit, a registered taxpayer should file TRAN 3 GST, as under:

  • Central Excise Act 1944
  • Using CTD or having issued CTD.

A Credit Transfer Document [CTD] is a form which is issued by a manufacturer as a proof of his Excise Duty payment on goods, which were manufactured and transacted in the pre GST era.

The ownership of the goods must belong to a person, who is registered under GST and not under Central Excise Act.

Who is liable to file TRAN-3?

Following entities or persons are required to file TRAN 3 in GST: 

  • Manufacturers who have issued CTDs to the dealers.
  • Dealers who have received CTDs from the manufacturers.

What is the due date for filing TRAN-3?

Though the initial deadline for filing TRAN-3 was 60 days from the launch of GST, however to facilitate and ease the taxpayers, the utility is still active at the GST portal.


How to file TRAN-3 on GST Portal (http://gst.gov.in/)?

Here’s how you can file TRAN-3 at the GST portal:

  • Log in at the GST portal – http://gst.gov.in/
  • Go to Services Returns Transition Formsgst-transition-forms     
  • Click on the TRAN-3 tab on the Transition Forms page
  • Click on your status of manufacturer or a dealer.trans-3   
  • Click on the “Add Details” button in the ‘To be filled by manufacturer issuing CTDs’ tile.trans-3-manufacturer
  • Now, fill in the following particulars:
    • GSTIN of the dealer to whom CTD is issued
    • Total number of CTDs issued
    • Number of invoices for which CTD is issued
    • Total quantity for which CTD is issued
    • Total value of goods for which CTD is issued.
    • Recheck the details and then click on Save
  • If you are a dealer, wanting to claim ITC based on CTDs issued by the manufacturer, should click on the “To be filled by dealer availing Credit on CTD” tile.trans-3-to-be-filed-by-dealer
  • If you are a dealer and want to carry forward the received credit, fill in the following details. Recheck and click on Save.dealer-availing-credit-on-ctd
  • Recheck the details because once submitted they can’t be amended. To submit TRAN-3, click on the Submit button. Electronic ledger also gets updated based on the information filed in TRAN-3.submit-trans-3-on-gst-portal
  • Now, click on the “Proceed” button in the Warning Box. Form’s status gets changed to “Submitted” and a success message appears.
  • Click on “FILE WITH DSC” or “FILE WITH EVC”, as the case may be.trans-3-has-been-submitted-successfully

You will see the status as “Filed”, once the TRAN-3 is successfully received by the server.

The status of your filed TRAN-3 can be checked at Services   Returns Track Return Status.

To read more of such articles and industry updates on GST, please click here.


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