Colunm 16(d) and (e), and Cenvat credit in FORM 3CB

[KERAGODEGOPALARAO ANANTHARAO]

Dear sir,

1 In case of Form 3CD 16(d) and (e), the revenue and capital receipts credited to capital account can we specify those amounts in the above columns. In the month of July and August CPC has made additions of the amounts in those columns and subsequently withdrawn.

2 In the case of column 26 and 27 ( Cenvat credit) of Form 3CD in the columns shall we need to enter ITC of GST.

AI Summary

Form 3CD reporting: whether capital account credits and Cenvat credit columns must record GST input tax credit. Whether revenue and capital receipts credited to the capital account should be reported in Form 3CD columns 16(d) and 16(e) where CPC made temporary additions and later withdrew them, and whether Form 3CD columns 26 and 27 for Cenvat credit should include GST Input Tax Credit.