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    <title>Rebate Claim Sanctioned In Post GST But Some Amount Sanctioned In CENVAT</title>
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    <description>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.</description>
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      <description>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.</description>
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