https://www.taxtmi.com/forum/issue?id=112679 Where customs duties including CVD and additional duty were paid before GST commencement but goods were cleared after GST, taxpayers should record the duty payment in the pre-GST period, treat the goods as closing stock, and carry forward the duties in TRAN-1; if IGST is paid on clearance after GST, that IGST may be claimed as input tax credit and utilised in business. en-us Wed, 23 Aug 2017 18:42:24 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112679 Where customs duties including CVD and additional duty were paid before GST commencement but goods were cleared after GST, taxpayers should record the duty payment in the pre-GST period, treat the goods as closing stock, and carry forward the duties in TRAN-1; if IGST is paid on clearance after GST, that IGST may be claimed as input tax credit and utilised in business. Discussion-Forum Customs Wed, 23 Aug 2017 18:42:24 +0530 https://www.taxtmi.com/forum/issue?id=112679