TRAN-1_ Submitted & once re amended but one invoice is missed
Query (Issue) Started By: – Prem Choudhary Dated:- 18-2-2019 Last Reply Date:- 23-2-2019 Goods and Services Tax – GST
Got 8 Replies
GST
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 ?
Reply By Mahadev R:
The Reply:
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 cou
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ransitional credit should have been taken from GST TRAN-1.
Reply By Prem Choudhary:
The Reply:
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
Reply By KASTURI SETHI:
The Reply:
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 l
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