can a registered trader book credit of excise duty?

[rakesh rohilla]

Dear All,

I have a query that Vat registered dealer had got an invoice dated 26.06.2017 before GST implementation and invoice showing separately Excise duty and CST of 1.5%. Can I book credit of excise duty on this bill in GST and I book the purchase against C form also. Vat dealer is not registered in Excise and he is a trader only and filled all the returns continuously.

In my view, i can book credit of excise but not on CST as i book against C form.

AI Summary

Input tax credit for pre-GST excise duty can be claimed in TRAN-1 under transitional provisions.
A VAT-registered trader can claim input tax credit of pre-GST central excise duty by recording it as a closing balance in TRAN-1 under the CGST transitional provisions; CST is not claimable where purchases are booked against a C-form. Filers should enter excise duty and VAT closing balances as on 30.6.2017 in TRAN-1 and use the specified TRAN-1 fields (including the 7A entry referenced) to record the credit. Full credit is available with duty-paying documents, otherwise limited credit eligibility applies.