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Credit in Tran -01 on the basis of Revised Service Tax Return - Goods and Services Tax - GSTExtract The assessee filed the Service Tax Return for Apr-June 2017 in August 2017. Howvere after filing the return it was noticed that due to typographical error the CENAVT credit was claimed less. It was Rs. 7,25,49,965 (7.25 Crores) whereas it was wrongly typed as 75,49,965 (the figure 2 was omitted). So the assessee revised the Service Tax return in Sep 2017 and calimed the correct credit Rs. 7.25 crores in Tran-01 form. Whether the claim on the basis of revised return is barred u/s 140(8) of the CGST Act ? if yes what is the option available because the time limit to claim refund u/s 140(9)(b) has also expired? Please suggest
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