I have to pay the EXCISE DUTY to the manufacturer or not under GST.

[Guest]

i want to know something related to ITC, that suppose I have a construction business in Delhi and I ordered the material from the other state . so i want to know that whether I have to pay the EXCISE DUTY to the manufacturer or not under GST.

we are a construction service provider and I would like to know that whether EXCISE DUTY paid on the cement before applicability of GST ( 1ST JULY,2017) will be allowed as credit for the payment of GST or not ?

[KASTURI SETHI]

Yes. Pay CE duty and take credit via TRANS 1.TRANS 1 can be revised.

[Vamsi Krishna]

Yes, Tax credit can be taken through Tran-1 as mentioned by Kasturi sir,

But make sure that credit shall be taken only on closing stock on the material purchased and paid ED on that.

[KASTURI SETHI]

As per latest news TRANS 1 filed after 8.11.17 can be revised.

[ANITA BHADRA]

Sir ,

Last date for filing and REVISION of Tran-1 was 30th November ..

Experts are requested to correct , if I am wrong .

Regards

[Vamsi Krishna]

Last date for filing Tran-1 is 31st Dec'17.

[Vamsi Krishna]

Hi

Last date for filing TRAN-1 is 27th Dec'17, Refer Order no. 9 & 10/2017 which is pasted below for your ready reference.

F. No. 349/58/2017-GST

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 15th November, 2017

Order No. 10/2017-GST

AI Summary

Excise Duty Credit Pre-GST: Claim via TRANS 1 Form; Deadline for Filing and Revising Highlighted A participant in a discussion forum inquired about the necessity of paying excise duty to a manufacturer under GST, specifically in the context of a construction business in Delhi sourcing materials from another state. The main concern was whether excise duty paid on cement before GST implementation could be credited against GST payments. Responses confirmed that excise duty should be paid and credit could be claimed via the TRANS 1 form, which could be revised. The deadline for filing and revising TRANS 1 was highlighted, with varying dates mentioned, including 30th November and 27th December 2017.