TaxTMI 
TaxTMI 
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
Balance of Edu Cess & S & H Cess
05 Apr 2017 
3 Replies 
1156 Views Asked by
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. (AI Summary)
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. (AI Summary)