Input Credit Lying Due to Non-Submission of Trans-1

[Manish Sharma]

Dear All,

Is there any way to get CENVAT credit Refund/ adjust as we not Filed TRAN-1.

Due to non-filling of TRAN-1 we are not able to get input credit to GST. Is There any rule in which we can claim input credit Refund/adjust.

Department should refund or adjust our credit balance with CGST as department issueing demand notice assesses to deposite amount of pre-gst issues

Please Advice How we could get refund of our credit balance

[SHIVKUMAR SHARMA]

Due to non submission of TRANS1,Balance of Excise /Service tax Lying in your books are not Eligible for Refund as on date.

[Alkesh Jani]

Sir,

In this regards, my point of view is that, please file refund claim in form-R, under Section 11B (d) & (e) of Central Excise Act, with proper ground for refund. You are requested to perform this action under supervision of Experts.

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

If you registered in the GST regime you are not eligible to get refund of credit that are not transferred in TRAN - 1.

[Ganeshan Kalyani]

yes you can apply for refund in erstwhile tax regime.

AI Summary

Input tax credit transfer blocked: credits not transferred via TRAN-1 generally ineligible for refund; consider Form R claim.
Credits not migrated through TRAN-1 are generally ineligible for transfer to GST or for refund/adjustment; practitioners note that while routine transfer is unavailable once registered under GST, a refund claim in Form R under the pre GST refund framework may be pursued under expert supervision.