Transitional input tax credit on reverse charge: record in ST 3, revise return within allowed window, then migrate via TRAN 1. Transitional credit arising from payment of service tax on reverse charge after 30 June 2017 but by 5th/6th July 2017 must be declared in Part I of Form ST-3 at specified entries with linked Part H entries; if ST-3 was already filed the credit must be shown in a revised return filed within 45 days. ST-3 returns for the quarter to 30 June filed up to 31 August are deemed filed on 31 August to permit revision, after which details may be carried into Form GST TRAN-1. Non-ACES assessees required to pay service tax post conversion may use non assessee registration to remit tax.