CBEC
issues clarification on certain transitional issues arising w.r.t. payment of
service tax after June 30; Clarifies that in cases where service was received
and payment thereof was made before July 1 but service tax was paid by July 5 /
6, details of credit should be indicated in Part I of Form ST-3 by filing
revised return; Accordingly, to give assessees an immediate and viable window
to file revised returns within 45 days, CBEC states that all ST-3 returns for
the period April – June 2017 which have been filed upto and inclusive of August
31, shall be deemed to have been filed on August 31; Once details of such
credit are reflected in ST-3, assessee may proceed to fill in the details in
Form GST TRAN-1; Assessees who were not registered under ACES and who want to
make payment of service tax on after July 1, can avail the category of “non
assessee registration” in registration module of ACES : CBEC Circular
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