Certain transitional issues arising with respect to payment of service tax after 30th June 2017

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....: 03.10.2017 TRADE NOTICE NO. 11/2017-GST Sub: Certain transitional issues arising with respect to payment of service tax after 30th June 2017 - regarding. Kind attention is invited to the Central Board oi Excise and Customs (CBEC) Circular No. 207/5/2017-Service Tax dated 28.09.2017, on the subject mentioned above. The Board after examining two such issues, which have arisen in the ab....

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....-1. 2.2. The matter has been examined. In such cases, details of credit arising as a consequence of payment of service tax on reverse charge basis after 30^th June 2017 by 5th / 6th July 2017, the details should be indicated in Part I of Form ST-3 in entries, 13.1.2.6, 13 2.2.6 and 13 3.2.6. Linked entries should be made in Part H of Form ST-3- In case the return has already been filed by....

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....t may be noted that as on date, GST TRAN-1 can be filed upto 31.10.2017 and can also be revised. 3.0 Payment of service tax on or after 1-7-2017 as a consequence of detection of evasion or any other circumstances 3.1. This issue will arise only in the case of assessees who were not registered under ACES. It may be recalled that in the registration module of ACES, there is a category of....