Credit not availed in Tran-1

[JSW CEMENTLIMITED]

Dear Experts

Kindly let me know if on some of the documents, excise duty could not be availed in TRAN1, how can we claim it now. I would request all the experts to throw light on this issue ASAP

AI Summary

Company Explores Options for Unclaimed Excise Duty in TRAN-1; Experts Suggest Amendments or GST Council Representation. A company inquired about claiming excise duty not availed in TRAN-1. Experts suggested notifying the jurisdictional Commissioner or waiting for a possible extension or reset facility, as the government may consider such requests. It was noted that transitional credit for Education Cess and other cesses is not available, as these are not considered duties. Amendments to TRANS-1 were suggested, but if missed, representation to the GST Council was advised. The discussion highlighted that transitional claims for certain cesses have expired, and a recent SCN in Ahmedabad confirmed the non-availability of such credits.