Rebate Claim Sanctioned In Post GST But Some Amount Sanctioned In CENVAT

[phaniraju konidena]

Dear Experts,

Rebate claim sanctioned in post GST regime in the month of AUG' 17 of the claims submitted in Pre GST time against exports on payment of duty in which some amount has been sanctioned by way of CENVAT against Sec.142(3) of GST Act, 2017. We have already submitted the form TRAN-1 in the month DEC' 17 and overlooked to take the cenvat in that form. Now the door is closed to appeal before the Commr.(Appeals) to get the same in cash. Kindly guide us how to get the sanctioned Cenvat credit amount now and requested to please refer us any Circulars, Notns or any other authority. Can we avail the same in GSTR-3B in the current month?

AI Summary

Claimant Can Avail Missed CENVAT Credit via GSTR-3B Despite TRAN-1 Omission, If Listed in Electronic Ledger A rebate claim related to exports, initially submitted before the implementation of GST, was sanctioned post-GST in August 2017. Part of the rebate was granted through CENVAT, but the claimant missed including it in the TRAN-1 form submitted in December 2017. With the appeal period closed, the claimant seeks advice on how to access the sanctioned CENVAT credit. Experts suggest that the claimant can still avail the credit in the current month through GSTR-3B if it appears in the Electronic credit ledger, as it is a sanctioned amount that should not be denied.