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TMI BlogClarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Wing New Delhi dated 28th September 2017 All Principal Chief [Chief Commissioners of GST and Central Excise All Principal Directors General/Directors General of Systems and Data Management/ GST Intelligence/ Audit Madam/Sir Subject: Certain transitional issues arising with respect to payment of service tax after 30th June 2017 I am directed to refer to two such issues which have aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit should be included in the return in Form ST-3 or in Form GST TRAN-1. 2.2 The matter has been examined. In such cases, details of credit arising as a consequence of payment of service tax on reverse charge basis after 30th June 2017 by 5th/6th July 2017, the details should be indicated in Part I of Form ST-3 in entries, 13.1.2.6, 13 2.2.6 and 13 3.2.6. Linked entries should be made in Part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceed to fill in the details in Form GST TRAN-1. It may be noted that as on date, GST TRAN-1 can be filed upto 31-10-2017 and can also be revised. 3.0 Payment of service tax on or after 1-7-2017 as a consequence of detection of evasion or any other circumstances 3.1 This issue will arise only in the case of assessees who were not registered under ACES. It may be recalled that in the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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