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TMI BlogCertain transitional issues arising with respect to payment of service tax after 30th June 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Date: 03.10.2017 TRADE NOTICE NO. 11/2017-GST Sub: Certain transitional issues arising with respect to payment of service tax after 30th June 2017 - regarding. Kind attention is invited to the Central Board oi Excise and Customs (CBEC) Circular No. 207/5/2017-Service Tax dated 28.09.2017, on the subject mentioned above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the details of 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 30 th 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. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit are reflected in the ST-3, the assessee may proceed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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