Tran-1 GST, Goods and Services Tax - GST

[vignesh VSACCOUNTOPRIVATELIMITED]

Sir. I have C/fd in Tran-1 unclaimed taxes paid under section 12 in TNVAT. Whereas in TNVAT Portal Section 12 purchase tax need to be manually entered for c/fd, there is no provision in the TNVAT portal to c/fd automatically section 12 tax or to adjust against tax payment. Now Department is demanding to pay tax again because tax is not getting reflected as c/fd in June 2017 return. kindly provide me solution to approach the above issue

Posts / Replies

[Shilpi Jain]

In case it was a credit eligible under TNVAT you could consider approaching the HC since the HCs have taken views in the past that an eligible credit which is a accrued and indefeasible right should not be denied due to procedural errors of not mentioning in the returns or non-filing of TRAN-1.

However, note that only if it is an eligible credit under the earlier law and mere carry forward has some miss or error, you may not get relief.

[Padmanathan Kollengode]

Agreed with views of Shilpi Ma'am. The Department cannot deny the credit which is otherwise eligible to you, only for the reason that it was not manually entered for c/d. File a reply giving proof of payment, eligibility of said credit etc. There are many CESTAT and High Court decision on the same issue.

[Ganeshan Kalyani]

Transitional credit claim is questioned a lot about it's correctness, eligibility etc. You have to fight it out if there are evidence that proves it is your eligible credit.