Gst tran-01

CA Kishan Kabra (CA) (173 Points)

23 October 2017  

As per Section 140 (9)

Where any CENVAT credit availed for the input services provided under the existing law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed subject to the condition that the registered person has made the payment of the consideration for that supply of services within a period of three months from the appointed day.

My Question is where to show such input credit amount  in TANS-01 for reclaiming such credit.