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 ?

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.