TaxTMI 
TaxTMI 
We received advance under Service Tax Regime and paid Service tax on same. Supplies were made during GST period . Whether we can adjust amount of service tax paid on advance receipt against invoices issued during 2017-18.
How to show it in GSTR-9
Advance Tax paid under ST and dispatches made under GST
14 Jun 2019 
1 Reply 
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Transitional credit entitlement allows service tax paid on advances to be claimed for supplies made after GST commencement, subject to prescribed calculation.
A taxable person may take transitional credit for service tax paid under the existing law to the extent supplies are made after the appointed day, including service tax paid on advances relating to those supplies, subject to the prescribed method of calculation; such credit must be claimed and disclosed under the prescribed transitional procedure and reported in the annual return components that capture transitional credit. (AI Summary)
A taxable person may take transitional credit for service tax paid under the existing law to the extent supplies are made after the appointed day, including service tax paid on advances relating to those supplies, subject to the prescribed method of calculation; such credit must be claimed and disclosed under the prescribed transitional procedure and reported in the annual return components that capture transitional credit. (AI Summary)