UNDER RCM SERVICE TAX PAID FOR JUNE 2017

[srivarihitechindustries ltd]

Sir,

We have paid service tax for manpower under RCM for june 2017 on 6.7.2017, and 3 service tax bills rececived on 11.7.2017 for the june 2017(after filing excise return) our consultant told that we can't take as input in ER1. and no provisions in GST Trans 1 form also... whether we can revise ER1, or what we have to do?

[KASTURI SETHI]

ER-1 for June, 17 can be revised up to 31.7.2017.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Kasthuri sir,

May I know the reasoning for your answer

[KASTURI SETHI]

Sir,. I mean to say ER-1 meant for Central Excise for June, 17 which was to be filed by 10.7.17 can be revised up to 31.7.17.

[KASTURI SETHI]

Sir, I did not comment upon Service Tax aspect.

AI Summary

ER-1 revision deadline: allows amendment of June central excise ER-1 within the prescribed revision period, affecting reporting options. Payment under the reverse charge mechanism for June services was paid in early July but invoices arrived after filing ER-1; the operative guidance given is that ER-1 (central excise return) for June can be revised within the prescribed July revision window, while that advice did not address the distinct Service Tax/GST input-credit or GST transitional form issues.