EXCESS SERVICE TAX PAID RCM IS C/F IN TRAN-1, Goods and Services Tax - GST

[UDAYKANT PATHAK]

Sir,

A registered person in service tax ( existing law ) excess amount paid for RCM month of may 2017 and june2017, can he claim the excess paid amount c/f in TRAN-1 , Table 5A?

Posts / Replies

[Alkesh Jani]

Sir, Please file refund claim in form R, if the excess amount paid by you is in cash. You can claim only Cenvat credit lying in your last return filed. Cenvat credit excluding Ed.Cess or any other CESS.