Section 143 of GST Law

[Guest]

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

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have cleared the above doubt. If not please inform.

AI Summary

Cenvat credit continuity: whether legacy pre-deposits and disputed credits can be carried into GST electronic credit ledger. Section 143 allows a registered person to take in the electronic credit ledger cenvat credit carried forward from returns under the earlier law for the period ending before the appointed day, in the prescribed manner. The question concerns whether legacy credits not appearing in the last return - pre-deposits made for appeals or tribunal conditional orders, amounts pending in ongoing litigation, and disputed service credits reverted under protest - can be claimed under the transitional procedure and how to effect such claims.