Question 28:

We have submitted tran 1 form of one of our client .while filling the form we submitted details of stock as on 30-06-2017 in colum 5b in place of 5a.since we were just trying and filling the form to check submit button was wrongly pressed and form submitted. as there is no option to revise the form what we should do to not claim the extra input credit in the clients credit ledger.

Answer 

The Government vide Notification No. 34/2017-CT dated 15.09.2017 has introduced Rule 120A in the CGST Rules, 2017 with which TRAN-1 already filed can be amended once only.  But last date of  revision of  Tran 1 was  27th December, 2017 according to Order No. 10/2017-GST.
Only in case the portal is restarted for such revision then only you will be able to modified your details in TRAN -1  (Reply dt. 12/3/2018)