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

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.