Balance of Edu Cess & S & H Cess

[HARSHAD BHAMRE]

Dear Sir,

I have balance in my 2% & 1 % GL which I have not Utilised since may-2015. can this balance will be carry forward in GST . or can I used for payment of excise duty.

Thanks & Regards

Harshad

[KASTURI SETHI]

There has been a lengthy discussion on this issue in March,17 in this forum. Pl.search and take the benefit. If any doubt, post an other query. I think you are a regular visitor of this forum, you will not find any problem.

[Ganeshan Kalyani]

I agree with the views of Sri Kasturi Sir. For you easy reference please find below the reference of the relevant issue id's

Issue Id: - 111716 Dated: 1-4-2017

Issue Id: - 111628 Dated: 15-3-2017

Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

It cannot be carried forward.

AI Summary

Education and secondary higher cess balances cannot be carried forward to GST or applied against excise duty payments.
Balances in the education cess and secondary and higher education cess ledger unutilised since May 2015 cannot be carried forward into the GST regime; forum replies directed prior discussions and indicated no entitlement to transfer those cess balances as GST credit or to apply them for excise duty payment.