Section 143 of GST Law, Goods and Services Tax - GST

[Yogesh Panchal]

A registered taxable person shall be entitled to take, in his electronic credit ledger, credit of the amount of cenvat credit carried forward in a return, furnished under the earlier law by him, in respect of the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:

But Following credit amount not Appeared in the last return

1. Pri-deposit Amount at the time of filling commissioner Appeal & Tribunal Appeal
2. Pri-deposit against Tribunal Conditional order
3. Against litigation, which is till pending at various authority like commissioner Appeal, Tribunal etc.
4. Disputed Service credit taken & revert under Protest in same month due to not increased liability of Penalty & Interest, which amount department not issue SCN till date.

How We have claim above type of Payment Under GST Law

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[MARIAPPAN GOVINDARAJAN]

Whether you have cleared the above doubt. If not please inform.