Tax Payment Pre GST inivoice

[AKSHAY NAIK]

Dear Sirs,

There is a Pre-GST Transporters (GTA) invoice which is required to be paid (late payment). The payment if made now will Service Tax be liable (RCM Basis) ? If Yes the, How the payment will have to be done of the tax?

Thanks & Regards.

AI Summary

Late Payment of Pre-GST Transporter's Invoice: Reverse Charge Mechanism and Refund Claims Explained A participant inquired about the tax implications of paying a pre-GST transporter's invoice late and whether service tax would be applicable under the Reverse Charge Mechanism (RCM). A respondent advised accessing the ACES portal to pay the tax with a late fee. Another response clarified that no credit is available for such payments, but a refund claim can be filed. It was further explained that the mechanism to carry forward pre-GST tax claims to the electronic credit ledger is closed, and refunds are the only option.