"The facility to revise Form GST TRAN-1 declaration has been introduced on the GST Portal for taxpayers who had already filed it prior to November 9, 2017," GSTN said in a statement.
Form TRAN-1 declaration is to be filed by persons registered under GST law who wish to claim credit for taxes paid under pre-GST regime.
The functionality to fill the claim form was provided on the GSTN portal in August 2017.
The government in September allowed for one-time revision of TRAN-1.
Revision can be either an increase or decrease of credit in comparison to the original credit.
If the revision is to reduce the credit claimed previously then the taxpayer will be able to file only if he has sufficient balance in his credit ledger," GSTN said.
(Except for the headline, this story has not been edited by NDTV staff and is published from a syndicated feed.)
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