A Quick Guide To Filing of Tran-3

Sakshi Jain
Sakshi Jain at March 14, 2023

Table of Contents

Automate your GST Compliances with Masters India

Request Callback

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.

How useful was this post?
Click on a star to rate it!
Average rating 4.54 / 5. Vote count: 144
GST Billing Software
GST Software: Pay GST to only compliant Vendors!

Check out other Similar Posts

No Data found
No Blogs to show
Need Help in Getting Started?
Make smart decision to replace your manual work with modern solution and improve your business output
Request Callback
Continue Browsing
Subscribe Now!
Receive GST, E way bill, e-Invoice, Accounts payable and OCR updates from our experts.