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.

[Rajagopalan Ranganathan]

Sir,

Access ACES Portel. Pay the tax with late fee.

[AKSHAY NAIK]

Yes sir Done,

Thank You

Sir will the credit be available?

[Alkesh Jani]

Sir,

No credit not available, however you can file refund claim.

Thanks

[DR.MARIAPPAN GOVINDARAJAN]

Credit is not avaialable to you.

[Ganeshan Kalyani]

The mechanism to carry forward the claim of pre GST taxes to the Electronic credit ledger is already closed. Now, as suggested by colleague expert it has to be claimed thru refund.

AI Summary

Pre GST service tax liability on reverse charge requires payment via ACES portal; input credit unavailable, refund route advised. Pre GST transporter invoices that are paid after GST commencement attract service tax liability on a reverse charge basis and should be paid, with late fee, via the ACES portal. Input tax credit is not available for such payments because the transitional carry forward mechanism into the electronic credit ledger is closed; affected taxpayers must seek recovery by filing a refund claim.