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)

AI Summary

Guidance on Paying Pre-GST Service Tax and Excise Duty: Use Old System, No ITC Available for Arrears. An individual inquired about the procedure for paying service tax and excise duty for a period before the implementation of GST, seeking guidance on whether to use the previous system or the GST portal. Responses indicated that the taxes should be paid using the earlier procedure and not through the GST system. It was noted that while pending taxes can be paid as arrears, input tax credit (ITC) is not available for such payments under the GST regime. The discussion also touched on the rationale behind denying ITC for taxes paid under protest.