https://www.taxtmi.com/forum/issue?id=113965 Pre GST transporter invoices that are paid after GST commencement attract service tax liability on a reverse charge basis and should be paid, with late fee, via the ACES portal. Input tax credit is not available for such payments because the transitional carry forward mechanism into the electronic credit ledger is closed; affected taxpayers must seek recovery by filing a refund claim. en-us Wed, 18 Jul 2018 13:36:57 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113965 Pre GST transporter invoices that are paid after GST commencement attract service tax liability on a reverse charge basis and should be paid, with late fee, via the ACES portal. Input tax credit is not available for such payments because the transitional carry forward mechanism into the electronic credit ledger is closed; affected taxpayers must seek recovery by filing a refund claim. Discussion-Forum GST Wed, 18 Jul 2018 13:36:57 +0530 https://www.taxtmi.com/forum/issue?id=113965