TMI BlogCarry forward of Service tax in GST in ISD Registration and distributionX X X X Extracts X X X X X X X X Extracts X X X X ..... We had carried forward closing balance of Service tax from the return filed for the period April 17 to June 17 in tran1 of ISD registration in GST. We are unable to distribute the same while departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is verifying the details of credit availed in the GST through Tran1 . I received opinions that ISD of service tax credit cannot be distributed in GSTR - 6 returns in GST as there is no provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for Tran1 for ISD registration in Tran-1 . Whereas the non-abstante clause of Section 140(7) says that service tax credit received for the services received prior to appointed day can be distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buted in GST even if the invoices are received on or after the appointed day. Which gives me an understanding that closing balance of service tax credit from return as well as service tax credit recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved after 1st July, 2017 is avaialble for distribution as per the provisions of Section 140(7) of CGST Act, 2017 . Can any one guide me as to how to distribute the said credit in GST.? Regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = There is no clear picture in this regard. - Carry forward of Service tax in GST in ISD Registration and distribution - Query Started By: - JS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W CEMENTLIMITED Dated:- 9-8-2018 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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