Tran-1 revision

[manish raghuwanshi]

Sir,

I have filed tran-1 in December,2018 but we have claimed short credit of excise available as per Er-1. Now how can claim balance credit. Can Gst council would allow revision in tran-1 in fuuret or can we ask refund to excise department.

Please suggest.

AI Summary

Tran 1 revision restrictions: reopening is remote due to allocation; judicial petition may be sought for technical failure.
Revision of Tran 1 to access additional transitional excise credit is unlikely because audits of Tran 1 invoices are largely complete and tax allocations between Centre and States were based on filed returns; the notified annual return filing deadline further restricts additional credit availment. The practicable remedy is judicial challenge (e.g., SLP) only on strong grounds like system failure or technical defects, while excise authority refunds are described as difficult.