Transitional credit treatment for reverse charge service tax must be claimed in Form ST-3 then carried into GST TRAN-1. Where reverse charge service tax was paid after 30 June 2017 but by 5/6 July 2017 for services received and paid before 1 July 2017, the credit must be entered in Part I of Form ST-3 (specified entries) with linked Part H entries; if ST-3 was already filed the credit should be included in a revised ST-3 within the revision period. ST-3 returns for April-June 2017 filed up to 31 August 2017 are deemed filed on 31 August to allow revision, and once reflected in ST-3 the amounts may be carried into Form GST TRAN-1. Non-ACES registrants may use non assessee registration to make payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional credit treatment for reverse charge service tax must be claimed in Form ST-3 then carried into GST TRAN-1.
Where reverse charge service tax was paid after 30 June 2017 but by 5/6 July 2017 for services received and paid before 1 July 2017, the credit must be entered in Part I of Form ST-3 (specified entries) with linked Part H entries; if ST-3 was already filed the credit should be included in a revised ST-3 within the revision period. ST-3 returns for April-June 2017 filed up to 31 August 2017 are deemed filed on 31 August to allow revision, and once reflected in ST-3 the amounts may be carried into Form GST TRAN-1. Non-ACES registrants may use non assessee registration to make payments.
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