GST Tran-1 and Tran-2 Issues

GST Doctor Pro Version is on sale. Purchase once and enjoy lifetime access with free updates, click topurchase

GSTIN Validator (Registration Status for Multiple GSTINs) is back...

Home » Articles » GST Tran-1 and Tran-2 Issues
GST Doctor

GST Doctor on Mon Apr 24 2023


Here is the list of common issues found in GST Tran-1 and Tran-2 during GST Audit:

Tran-1 related

  • Sum of all closing balance is not matching Tran-1 credit
  • PLA closing balance taken in Tran-1
  • Captial 100% credit taken through Tran-1
  • Cess is carried forward with tax
  • In transit services in terms of Section 140(5)
  • Credit on traded goods in terms of Section 140(3) more than 1 year old

Tran-2 related

  • Credit taken on goods that were exempted from excise
  • Closing balance of stock as in Table 7(a)(B) of Tran-1 not matching with details in Tran-2
  • Benefit of reduction in tax (refunded through tran-2) not passed on to the buyer (taxable value should change before and after GST regime if tran-2 credit availed)

Disclaimer: All the information on this website is published in good faith and for general information purpose only. Any action you take upon the information you find on this website (, is strictly at your own risk.