https://www.taxtmi.com/forum/issue?id=117407 An assessee misposted transitional input tax credit on the TRAN 1 form under Entry 140(1) instead of Entry 140(5), and the department disallowed the claim for misclassification. The core contention is that this was a clerical or procedural posting error and the substantive entitlement to transitional credit remains intact; reliance on case law permitting correction and representations emphasising procedural error and transitional entitlement are recommended. en-us Thu, 05 Aug 2021 20:54:35 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117407 An assessee misposted transitional input tax credit on the TRAN 1 form under Entry 140(1) instead of Entry 140(5), and the department disallowed the claim for misclassification. The core contention is that this was a clerical or procedural posting error and the substantive entitlement to transitional credit remains intact; reliance on case law permitting correction and representations emphasising procedural error and transitional entitlement are recommended. Discussion-Forum GST Thu, 05 Aug 2021 20:54:35 +0530 https://www.taxtmi.com/forum/issue?id=117407