Section 143 of GST Law

[Yogesh Panchal]

A registered taxable person shall be entitled to take, in his electronic credit ledger, credit of the amount of cenvat credit carried forward in a return, furnished under the earlier law by him, in respect of the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:

But Following credit amount not Appeared in the last return

1. Pri-deposit Amount at the time of filling commissioner Appeal & Tribunal Appeal
2. Pri-deposit against Tribunal Conditional order
3. Against litigation, which is till pending at various authority like commissioner Appeal, Tribunal etc.
4. Disputed Service credit taken & revert under Protest in same month due to not increased liability of Penalty & Interest, which amount department not issue SCN till date.

How We have claim above type of Payment Under GST Law

AI Summary

Clarification Sought on Section 143 GST Law: Eligibility to Claim Cenvat Credit in Electronic Ledger Amid Pending Litigations A query was raised regarding Section 143 of the GST Law concerning the eligibility of a registered taxable person to claim credit in their electronic credit ledger for cenvat credit carried forward from previous returns. The issues highlighted include credits not appearing in the last return due to pre-deposits during appeals, pending litigation, and disputed service credits reverted under protest. The query seeks clarification on claiming such payments under GST Law. The response asks if the doubt has been resolved and requests further information if needed.