Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017.

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..... ard of Excise and Customs Service Tax Wing New Delhi dated 28th September 2017 All Principal Chief [Chief Commissioners of GST and Central Excise All Principal Directors General/Directors General of Systems and Data Management/ GST Intelligence/ Audit Madam/Sir Subject: Certain transitional issues arising with respect to payment of service tax after 30th June 2017 I am .....

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..... , these assessees had doubts as to whether the details of credit should be included in the return in Form ST-3 or in Form GST TRAN-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 30th June 2017 by 5th/6th July 2017, the details should be indicated in Part I of Form ST-3 in entries, 13.1. .....

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..... Once details of such credit are reflected in the ST-3 , the assessee may proceed to fill in the details in Form GST TRAN-1 . It 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 ass .....

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