Carry forward of Service tax in GST in ISD Registration and distribution

[JSW CEMENTLIMITED]

We had carried forward closing balance of Service tax from the return filed for the period April 17 to June 17 in tran1 of ISD registration in GST. We are unable to distribute the same while department is verifying the details of credit availed in the GST through Tran1. I received opinions that ISD of service tax credit cannot be distributed in GSTR - 6 returns in GST as there is no provision for Tran1 for ISD registration in Tran-1. Whereas the non-abstante clause of Section 140(7) says that service tax credit received for the services received prior to appointed day can be distributed in GST even if the invoices are received on or after the appointed day. Which gives me an understanding that closing balance of service tax credit from return as well as service tax credit received after 1st July, 2017 is avaialble for distribution as per the provisions of Section 140(7) of CGST Act, 2017.

Can any one guide me as to how to distribute the said credit in GST.?

Regards,

AI Summary

Company Seeks Guidance on Distributing Service Tax Credit via ISD Registration; Section 140(7) Cited for Support A company queried about the carry forward and distribution of service tax credit in GST under ISD registration. They carried forward the closing balance of service tax from a previous return into Tran1 of ISD registration in GST but faced issues distributing it, as the department is verifying the credit details. They received opinions that ISD service tax credit cannot be distributed in GSTR-6 due to the absence of a provision for Tran1 in ISD registration. However, Section 140(7) suggests that service tax credit for services received before the appointed day can be distributed in GST. The company seeks guidance on distribution. A respondent noted the lack of clarity on this issue.