TaxTMI 
TaxTMI 
While filing Trans-1, we didn't find place for submitting details of inward supply Invoices issued in June but received in after filing ER-1 return of Central Excise and Cenvat credit could not be availed. The credit of Excise duty was supposed to be taken through transitional provision.
Trans -1 return
22 Aug 2017 
2 Replies 
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GST transitional credit: inability to revise TRAN-1 may prevent transferring unavailed CENVAT credit after migration.
Taxpayer queries which TRAN-1 column should record inward supply invoices issued before migration but received after filing ER-1, listing columns for carried-forward tax credit; capital goods with unavailed credit; inputs held in stock; transfer of CENVAT for centralized registration; goods at job-worker; goods held as agent; credit under the transitional provision; and goods on approval. Respondent states that the CENVAT balance is to be transferred via TRAN-1 and that TRAN-1 cannot be revised, reducing the chances to take the credit after filing. (AI Summary)
Taxpayer queries which TRAN-1 column should record inward supply invoices issued before migration but received after filing ER-1, listing columns for carried-forward tax credit; capital goods with unavailed credit; inputs held in stock; transfer of CENVAT for centralized registration; goods at job-worker; goods held as agent; credit under the transitional provision; and goods on approval. Respondent states that the CENVAT balance is to be transferred via TRAN-1 and that TRAN-1 cannot be revised, reducing the chances to take the credit after filing. (AI Summary)