This is regarding the Cenvat Credit on goods worth Rs 5 lacs pertaining to the period 01-07-2016 to 30-06-2017 were left to be availed and was also missed out in the ER-1 return for June 2017. All the invoices of supplier are with us. The same were posted in books of accounts on 30.06.2017 or prior to appointed day and not after 01.07.2017..
Similarly in the case of Service Tax, Credit worth Rs 5 Lacs is left out i.e. we have not claimed the same in either ST-3 Return or ER-1 return for June 2017 for the services received during the period 01.07.2016 to 30.06.2017.
The query is - Can we now claim the same in TRAN-1 Return being filed under GST ? or ER1 required to revise ?
CAclubindia
