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?

[KASTURI SETHI]

Yes. You can take credit in current month. It is sanctioned amount. Nobody can deny it. It must not be missed now.

[DR.MARIAPPAN GOVINDARAJAN]

What Kasthuri sir said is correct.

[Ganeshan Kalyani]

If the amount is reflecting in the Electronic credit ledger then the credit can be availed thru GSTR 3B.

[YAGAY and SUN]

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AI Summary

Cenvat credit availability: sanctioned post GST credits may be taken and claimed via GSTR 3B when in electronic ledger.
Sanctioned post GST CENVAT amounts that have been formally granted and are reflected in the electronic credit ledger may be claimed and utilised by reporting them in the periodic return (GSTR 3B); this provides a practical means to avail sanctioned transitional credits when TRAN 1 omitted the claim and appeal windows are no longer available.