UNAVAILED CENVAT CREDIT

[SANJEEV JADHAV]

Dear Sir, We manufacturer of Alloy Steel and Stainless Steel castings. Earlier we registered with Central Excise and Service Tax and recently migrated in GST. We have submitted our ER-1 and ST-3 return on due date. We have missed to take Cenvat credit of some of the invoices of March to June 2017 (Excise and Service Tax Credit). Can Cenvat credit of all missing invoices will be eligible in GST TRAN-1 ?

Also we have deposited Service tax amount of June 2017 during August 2017 under RCM. Can we file Refund application for RCM amount ? Hoping your kind suggestion in this regard.

AI Summary

Unavailed cenvat credit: revise pre-GST excise and service returns and file TRAN form to carry forward; RCM refund barred.
Missed Cenvat credit from pre-GST invoices can be carried forward by revising legacy excise/service returns to include omitted invoices and then declaring those credits in the transitional filing, subject to whether the migration return (ER-1) can still be revised. Payments under the reverse charge mechanism are regarded as not refundable; taxpayers should coordinate legacy return revision and the ability to revise the migration return before migration closes.