https://www.taxtmi.com/article/detailed?id=7533 Absence of transition provisions leaves unclear how Service Tax charged before GST commencement but collected later should be paid and reported. Key operational gaps include availability of legacy e-payment facilities, treatment in the final Service Tax return, monthly versus quarterly deposit timing, tracking of non-collected but billed revenue, and transitional treatment where reverse-charge or imported services were received pre-GST but invoiced or accounted post-GST. Immediate administrative guidance is needed to enable proper payment, disclosure, and input credit treatment. en-us Tue, 01 Aug 2017 09:02:35 +0530 Tue, 01 Aug 2017 09:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7533 Absence of transition provisions leaves unclear how Service Tax charged before GST commencement but collected later should be paid and reported. Key operational gaps include availability of legacy e-payment facilities, treatment in the final Service Tax return, monthly versus quarterly deposit timing, tracking of non-collected but billed revenue, and transitional treatment where reverse-charge or imported services were received pre-GST but invoiced or accounted post-GST. Immediate administrative guidance is needed to enable proper payment, disclosure, and input credit treatment. Articles Goods and Services Tax - GST Tue, 01 Aug 2017 09:02:35 +0530 https://www.taxtmi.com/article/detailed?id=7533