Recovery under existing law during EA-2000

[Yatin Bhopi]

Dear experts

We have erroneously not paid service tax for the period prior to GST. I want to know procedure to pay service tax and excise duty now.

Please let me know

1. Whether we can pay service tax and excise duty as per earlier procedure i.e. through https://cbec-easiest.gov.in/EST/InputPageForEPaymentServlet portal and under earlier registrations numbers. or

2. We need to pay GST through Form GST PMT-01 (let me know the procedure in GST portal to fill Form GST PMT-01)

[SHIVKUMAR SHARMA]

1.Yes,You have to pay Service tax & Excise duty as per earlier Procedure.

2.No.

[Alkesh Jani]

Sir, Please refer query No. 113787. The matter is discussed at large.

Thanks

[Ganeshan Kalyani]

Pending tax to be paid inder erstwhile law or it can be paid in GST as an arrear of tax but input tax credit is not allowed .

[YAGAY andSUN]

We endorse the views of our experts that ITC cannot be availed of such paid earlier duties/tax in GST Regime.

[Ganeshan Kalyani]

What would be the reason behind denying the credit of the tax paid under protest.

AI Summary

Recovery of pre GST indirect taxes must follow erstwhile payment procedures; no input tax credit for such payments. Pending service tax and excise duty liabilities arising before GST must be paid under the erstwhile procedural framework using legacy channels and registrations; GST Form PMT-01 is not an appropriate route. Payments of such pre GST liabilities do not create an entitlement to Input Tax Credit under the GST regime, and taxes paid as arrears under the earlier law cannot be claimed as GST credit.