9911796707
TMI BlogPre GST period Credit note adjustment in Post GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Pre GST period Credit note adjustment in Post GST X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Sir, We had raised a tax Invoice on 12th June 2017 to one our client for the Works Contract services completed during the Pre-GST regime with Service Tax and VAT. However, our client has given th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir approval in the month of November 2017 by reducing the Invoice value along with taxes.We now need to issue a Credit note to our client for the reduced portion and to adjust the excess paid Taxes i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the current GST regime. Since the last date of filing ST-3 return (including revised returns) period was already exhausted, we are unable to show this excess paid tax as credit through Tran-1 form. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per Tran-1 form, CENVAT Credits carried forward in the last returns are only allowed. Since, we are unable to show this excess paid tax figures in our last ST-3 returns due to the delay in certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of Tax Invoice by our client, how do we get these excess paid Service tax & Cess as credit now, for adjusting in the Post GST regime. Please clarify. Regards S.Shanmugam Reply By YAGAY and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SUN: The Reply: You may file a writ petition in this regard since even constitution of India does not allow unjust enrichment. You may also file an application for refund against the excess paid Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax. X X X X Extracts X X X X X X X X Extracts X X X X
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