Tag Archives: TRAN 1 Revision

TRAN-1can be revised if clerical error committed : HC

By | March 18, 2020

In transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical error and not technical glitch, the credit is being denied. There is no dispute regarding legality of the credit claimed by his client. HIGH COURT OF… Read More »

Allow TRAN 1 Revision even for non Technical Errors : High court

By | April 2, 2019

The Karnataka High Court has directed the petitioner to approach the jurisdictional Nodal Officer to revise the GST TRAN-1 for non-technical errors. The Court also directed the Nodal Officer to consider the grievances of the petitioner within four weeks after providing an opportunity of hearing to the petitioner. The assessee filed GST TRAN-1. Subsequently, they… Read More »

TRAN 1 Revision Due Date : Order No Wise

By | November 24, 2017

TRAN 1 Revision Due Date Transitional ITC/Stock Statement Form Original /Extended Due Date Condition Reference TRAN 1 Revision Extended 27th December 2017 Order No 10/2017 GST Dated 15th November, 2017 TRAN 1 Revision Extended 30th November 2017 Order No 08/2017 GST Dated 28th October, 2017 TRAN 1 Revision Extended 31st October 2017 Order No 02/2017 GST Dated 18th… Read More »