TRAN-1_ Submitted & once re amended but one invoice is missed

[Prem Choudhary]

Dear Expert

Please advice , whether we have submitted TRAN-1 with due date and also one time has been amended but in claiming of Cenvat one invoice has been missed to claim in TRAN-1.

what are the way of claiming of missed invoice ? whether we can claim through refund ?

[Mahadev R]

Chances are very remote as information is not provided in TRAN-1. One option can be to provide the details in GSTR-3B treating it as other credits as it is the right of the assessee to claim the credit. Otherwise option of refund could be explored. Both the options are disputable. This could be tried only if there is a considerable amount of credit.

[KASTURI SETHI]

No hope at all. I also agree with Sh.Mahadev R to the extent that one should try only if huge amount of credit is involved. It is an uphill task to get from Govt. which is in violation the Act.

[Ganeshan Kalyani]

I am also of the same view that the credit can be claimed through GSTR 3B. And at the time of audit the facts can be justified and since the credit is eligible it will be allowed.

[Prem Choudhary]

Sir

we have file refund but the DC has been denied.

[Ganeshan Kalyani]

Department will go by rule and rule states that transitional credit should have been taken from GST TRAN-1.

[Prem Choudhary]

Sir

As per judgement of Madras H.C , "Substantive credit can not be denied due to procedure".

TARA Export Vs UOI in W.P. (MD) No. 18532 of 2018, decided on 10-9-2018. = 2018 (9) TMI 1474 - MADRAS HIGH COURT

[KASTURI SETHI]

When experts give opinion they do reply as per law. When law is not clear, then we take shelter of case law. There are so many judgements wherein it has been held that substantiative right cannot be denied due to procedural lapse but the department files appeal against such decisions. Every case law has different facts and circumstances. You cannot apply any judgement everywhere. Nobody likes litigation. Litigation is very costly and consumes lot of time, energy and money. The very purpose of this forum is to avoid the rigours of litigation. So go by law.

[Prem Choudhary]

exactly Sir, but we have no option to claim Credit in TRAN-1 only option to claim in 3B or filling appeal for further amendment in TRAN-1. if we goes to an appeal this is very costly...

AI Summary

Transitional credit claim: missing invoice may be pursued via GSTR-3B or refund, but both invite dispute and appeals.
Where an invoice was omitted from the transitional credit declaration in TRAN-1, remedies are limited: claim the credit via GSTR-3B as "other credit" and justify at audit, or pursue a refund-both are disputable and often resisted by the department. Case-law may support substantive entitlement despite procedural lapses, but outcomes are fact-specific and appeals by the department are common; amending TRAN-1 post-filing is constrained, so taxpayers must weigh quantum, evidential support, and litigation risk before proceeding.