https://www.taxtmi.com/forum/issue?id=114647 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. en-us Mon, 18 Feb 2019 09:01:03 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114647 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. Discussion-Forum GST Mon, 18 Feb 2019 09:01:03 +0530 https://www.taxtmi.com/forum/issue?id=114647